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Documents citing Chhotalal Prabhudas vs Commissioner Of Income-Tax, Gujarat-V on 10 October, 1978

Jagdishbhai Gadhiya, Surat vs Assessee on 13 February, 2015

Under these circumstances, since the correct tests which are required by law to be applied for determining as to of what date the character of the land is to be found and, secondly, in the light of what tests the question has to be decided, have not been applied by the Tribunal, we are applying the correct tests to the facts found and, in our opinion, applying the principles laid down by this Court in CWT vs. Narandas Motilal (1971) 80 ITR 39 (Guj), Manilal Somnath's case (supra), Smt. Chandravati Atmaram Patel vs. CIT 1978 CTR (Guj) 211 : (1978) 114 ITR 302 (Guj) and Chhotalal Prabhudas vs. CIT (supra), read in the light of the observations of the Supreme Court in Begumpet Palace's case (supra), it is clear that the Tribunal was in error when it held on the facts found that in law the land was not agricultural land. The conclusion that it was not agricultural land was a mixed question of law and fact and the approach of the Tribunal adopted in coming to this conclusion was not in strict accordance with law. Since the Revenue records showed that this was agricultural land, the approach should have been whether the presumption that this was agricultural land was being rebutted by any evidence about user of the land or about the character of the land having been changed prior to the date of the sale.
Income Tax Appellate Tribunal - Ahmedabad Cites 37 - Cited by 0 - Full Document

Gordhanbhai Kahandas Dalwadi vs Commissioner Of Income-Tax, Gujrat on 3 October, 1980

Under these circumstances, since the correct tests which are required by law to be applied for determining as to of what date the character of the land is to be found and, secondly, in the right of what tests the question has to be decided, have not been applied by the Tribunal, we are applying the correct tests to the facts found and, in our opinion, applying the principles laid down by this court in CWT v. Narandas Motilal [1971] 80 ITR 39, Manilal Somnath's case [1977] 106 ITR 917, Smt. Chandravati Atmaram Patel v. CIT [1978] 114 ITR 302 and Chhotalal Prabhudas v. CIT [1979] 116 ITR 631, read in the light of the observations of the Supreme Court in Begumpet Palace's case [1976] 105 ITR 133, it is clear that the Tribunal was in error when it held on the facts found that in law the land was not agricultural land. The conclusion that it was not agricultural land was a mixed question of law and fact and the approach of the Tribunal adopted in coming to this conclusion was not in strict accordance with law. Since the revenue records showed that this was agricultural land, the approach should have been whether the presumption that this was agricultural land was being rebutted by any evidence about user of the land or about the character of the land having been changed prior to the date of the sale.
Gujarat High Court Cites 7 - Cited by 26 - S B Majmudar - Full Document

Maganalal Morarbhai vs Commissioner Of Income-Tax, Gujarat on 31 January, 1979

In Chhotalal Prabhudas (HUF) v. CIT [1979] 116 ITR 631 (Guj), all the decisions up to the date of the judgment including the decision in Manilal Somnath's case [1977] 106 ITR 917 (Guj) and the Supreme Court decision in CWT v. Officer-in-Charge (Court of Wards) [1976] 105 ITR 133 were considered and the position of law as set out in Chandravati Atmaram's case [1978] 114 ITR 302 (Guj) was stated to be the correct legal position.
Gujarat High Court Cites 14 - Cited by 3 - Full Document

Commissioner Of Income-Tax vs Sarifabibi Mohmed Ibrahim on 17 April, 1981

14. In the light of the foregoing discussion the conclusion is inevitable that the land in question is not agricultural land. We may mention that counsel for the assessee has sought support from Chhotalal Prabhudas v. CIT [1979] 116 ITR 631 (Guj), Gordhanbhai Kahandas Dalwadi v. CIT [1981] 127 ITR 664 (Guj) and Rampmsad v. CIT (I.T. Ref. No. 90 of 1976 decided on 3-10-80 (see p. 633 infra) in which land was held to be agricultural land. In our opinion, these cases, decided on their individual facts, cannot make us disregard the overpowering reasons articulated hereinbefore for reaching a contrary conclusion on the basis of the principles which cannot be doubted or disputed. We cannot, therefore, accede to the submission urged by counsel for the assessee.
Gujarat High Court Cites 11 - Cited by 18 - Full Document

Arundhati Balkrishna vs Commissioner Of Income-Tax, Gujarat on 17 August, 1981

The validity of these decisions has never been doubted so far, though on the peculiar facts of some subsequent cases the lands concerned were held to be agricultural lands in Chhotalal Prabhudas v. CIT [1979] 116 ITR 631 (Guj), Gordhanbhai Kahandas Dalwadi v. CIT [1981] 127 ITR 664 (Guj) and Ramprasad v. CIT (I.T. Ref. No. 90 of 1976 decided on 3-10-1980 - [1982] 136 ITR 633). In these three decisions (we repeat) the principles enunciated in the earlier judgments referred by us haves not been given a go-by (it could not have been done without referring the matters to a larger Bench). These are decisions rendered on the facts of the individual cases and make no departure from the principles settled earlier.
Gujarat High Court Cites 38 - Cited by 14 - Full Document

Commissioner Of Income-Tax vs V.A. Trivedi on 28 January, 1987

23. The first of the judgments relied upon in this behalf is in Chhotalal Prabhudas v. CIT [1979] 116 ITR 631 (Guj). The Tribunal had held that the intention for using the land became clear when the agreement to sell the land for use for non-agricultural purposes was entered into and, therefore, when the land was sold, it was not agricultural land. The Gujarat High Court observed that what it had to consider was not what the purchaser did with the lands or what the purchaser was supposed to do with the land but what was the character of the land at the time when the sale took place.
Bombay High Court Cites 17 - Cited by 59 - S P Bharucha - Full Document
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