Allowing the appeal of the Revenue, the Court held that the sale deed is not a document issued by the revenue authorities or any Government authority which would certify the agricultural nature of the land. The AO had allowed the exemption claimed by the assessee on the ground that the land sold is agricultural in nature and situated beyond municipal limits without inquiry and verification. Tehsildar certificate and reply of District Town Planner not establishing assessee’s claim.  Thus, the order passed by the AO was prejudicial to the interests of the Revenue amenable under section 263 of the Act.(AY. 2013-14)