Petitioner received a compensation on account of acquisition of land out of which TDS at rate of 20 per cent was deducted as per provisions of S. 194LA  of the Act. Assessee claimed that amount received was not taxable since land acquired was agricultural land.  AO  rejected claim of assessee. The assesseemobed application u/s 119(2) (b) of the Act, which was rejected. On writ the Court held that  from report of Halqa Patwari it was evident that acquired land was ‘Gairmumkin‘ in nature, and same was not agricultural land.  Department had relied on said report and assessee had not been able to furnish any documentary evidence to contradict aforesaid report.Therefore, land in question would be categorized as a capital asset and assessee could not have claimed benefit of exemption to ‘agricultural land’.  Accordingly the compensation received by assessee in pursuance of land acquisition proceedings was subject to TDS (AY. 2011-12, 2012-13)