1. Since in all these appeals, common questions of law and facts are involved, they are decided by this common judgment.

2. By way of these appeals, the appellants have challenged the judgment and order passed by the tribunal whereby the tribunal has allowed the appeals preferred by the assessee, modifying the order of the A.O. and the CIT(A) which has dismissed the appeal.

3. This court while admitting the appeals on 27.09.2016 and on 02.06.2017 has framed the following substantial questions of law:-

(i) Whether the provisions of 194 LA qua the TDS are to be determined only on the basis of records furnished by assessee and no inquiry, investigation, physical verification is permissible/desirable at the end of assessing officer to ascertain the nature of land whether it is agricultural or non agricultural?

(ii) Whether General law can override the provisions of Income Tax Act when the Special Act defines agricultural land, Agricultural income and provisions of Chapter-XVII and intends to Tax the land on which no agricultural operation are carried out as per mandate of Sections 2 (1A), 2(14), 2(24), 2(31), 10(1A) and 194 LA?"

4. Counsel for the appellant while arguing the matte