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2004 (5) TMI 46 - ALLAHABAD HIGH COURT
Assessee owns a plant nursery where he grows ornamental and decorative plants which he sells and derives income therefrom - assessing authority held that the assessee's income was not agricultural income – In further appeal, the Tribunal has held that the Assessing Officer should bring on record the nature of the operations, viz., primary as well as secondary on the specific land area - Tribunal observed that the Assessing Officer has to examine how the assessee can be said to be carrying on agriculture - Mere performing of the secondary operation will not make the assessee's activity an agricultural activity - We find no illegality in the order of the Tribunal – Assessee’s appeals are dismissed.