Held that whole parcel of the land was an integrated asset. Even the independent report called for by the AO from Halka Patwari also supports that assessee carried on the activities of agricultural land by growing Gwar crop. This independent enquiry made by the AO clinches the issue in favour of the assessee. In view of this, the capital gain earned by the assessee is chargeable to tax on sale of agricultural land and consequent exemption under s. 54B cannot be denied. The assessee purchased agricultural land out of the capital gain and deposited Rs. 60 lacs in capital gains scheme, which on withdrawal has been offered for taxation. The AO is directed to grant deduction under s. 54B to the assessee.  (AY. 2013-14)