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 matter has taken us to the material on record and more particularly the observations made by the AO which reads as under:-

"4.6. In order to gather information regarding actual use of land so acquired, the assessee was requested vide this office letter dated 24.10.2013 to submit Girdawari reports. Letters were also issued to Tehsildars (appointed by the state government) vide letters dated 12.09.2013, 14.10.2013, 06.12.2013 and 31.12.2013 in whose jurisdiction the land acquired by the assessee, was lying. Information was called for from the Tehsildars of Jaipur, Amer and Sanganer and they were asked to submit copies of the Girdawari report for the respective Khasra Numbers. The Girdawari reports were collected by this office from respective Tehsildars for the period beginning four years before the date of notification for acquisition of lands so acquired by JDS. A Girdawari report gives details regarding actual nature and use of land, such as crops grown, uses for habitation, etc. From the Girdawari reports so obtained from Tehsildars, it was found that majority of land acquired by the assessee on which no TDS was deducted was either barren land or land unsustainable for cultivation. Further, as per Girdawari no cultivation has been undertaken on such land for a period beginning 4 years before the date of notification for acquisition. This would mean that these lands have not been cultivated since last 7-8 years.

5.1.2.The assessee had submitted that land acquisition and payments thereof were done with sufficient proof in hand about the land being agriculture i.e. certificate of Tehsildar (at JDA) and affidavit from the owner about agriculture being practiced on land and so it being agriculture land. To begin with, a certificate from deductee that the land being acquired is agricultural land is not any evidence. The certificate from Tehsildar that was produced by the assessee was of a person who is an employee of the assessee. He is only designated by the assessee was of a person who is an employee of the assessee. He is only designated as a Tehsildar for a particular zone and is not the same as Tehsildar appointed by the State Government. Now for the internal procedure being followed by the assessee of having all necessary evidence before compensation is made. It appears that the evidence in possession of the assessee were only the above said two documents, i.e. the certificate of their Tehsildar and affidavit of the deductee. The Jamabandi was submitted by the assessee to the department after a period of more than three months. Further, a Jamabandi is only a statement of ownership of a particular land. All land, whether barren, undulating or cultivable is classified as agricultural in a Jamabandi. The Jamabandi report does not give any details as to the a