Judgment Nazir Ahmad, J. 1. A statement of the case has been submitted by the Income-tax Appellate Tribunal, A Bench, Patna (hereinafter referred as "the Tribunal"), under Sec.256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), at the instance of the Commissioner of Income-tax, Bihar, Patna, referring the following question of law for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the exclusion of a sum of Rs. 33,750 taxed under the head Capital gains from the total income of the assessee by the Tribunal is legal and proper within the meaning of Sec. 45 of the Income-tax Act, 1961 ?" 2. The facts may be briefly pointed out. In the assessment year 1969-70, the assessee sold 13 kathas 8 chataks of land to various persons as mentioned in the assessment order by the Income-tax Officer for a total consideration of Rs. 40,500. The Income-tax Officer, in view of the reasons stated in the earlier years, held that capital gains was attracted on the basis of the past records. He estimated the value on January 1, 1954, at Rs. 500 per katha, which came to Rs. 6,750. As the land was sold for Rs. 40,500, he worked out the capital gains at Rs. 33,750 and added it in the total income of the assessee. The assessment order of the Income-tax Officer has been annexed and marked annexure A forming part of the statement of the case. 3. On appeal, the Appellate Assistant Commissioner held that the lands in question were agricultural lands and hence the gains arising on the sale of such land was exempt from income-tax. Therefore, the capital gains of Rs. 33,750 was excluded by the Appellate Assistant Commissioner from the total income of the assessee. The order of the Appellate Assistant Commissioner has been annexed and marked as annexure B forming part of the statement of the case. 4. The Department appealed before the Tribunal. The Tribunal, for various reasons mentioned in the order, held that the land of the assessee was agricultural land and so the Tribunal upheld the order of the Appellate Assistant Commissioner. The order of the Tribunal has been annexed and marked as annexure C forming part of the statement of the case. 5. I have given detailed reasons for holding that the lands are agricultural lands in Taxation Cases Nos. The order of the Tribunal has been annexed and marked as annexure C forming part of the statement of the case. 5. I have given detailed reasons for holding that the lands are agricultural lands in Taxation Cases Nos. 71 to 73 of 1976, CWT V/s. Tara Chand Jain [1987] 164 ITR 516 (supra), which is also being disposed of today. For the reasons given in the said taxation cases, I hold that the land of the assessee is agricultural land and so it is not liable to capital gains tax. I, therefore, hold that the exclusion of a sum of Rs. 33,750 taxed under the head "Capital gains" from the total income of the assessee by the Tribunal is legal and proper within the meaning of Sec. 45 of the Income-tax Act, 1961. The question is accordingly answered in favour of the assessee and against the Revenue. There will be no order as to costs. Uday Sinha, J. 6 I agree.