During year, assessee sold three lands and claimed exemption under section 54B.  Assessing Officer denied the exemption on the ground that  the  assessee had failed to place on record supporting documentary evidence which would substantiate that lands sold by him were either being used by him or his parents for agricultural purpose in two years immediately preceding date on which same were transferred i.e. a pre-condition for claiming deduction under section 54B. On appeal the Tribunal held that on a bare perusal of ‘Form P-II/Khasra’ (forming part of sale deeds of subject properties), it could safely be gathered that agricultural operations i.e. growing paddy crop were being carried out by assessee on subject lands in two years immediately preceding date on which same were transferred.  Since pre-condition as regards usage of lands sold by assessee for agricultural purposes in two years immediately preceding date on which they were transferred was found to be satisfied, Assessing Officer is  directed to allow the  claim for exemption under section 54B, subject to verification of satisfaction of other conditions contemplated in said statutory provision. (AY. 2015-16)