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TMI Blog2015 (2) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... S Jhaveri) 1. Heard Mr. P.G. Desai, learned advocate appearing for revenue and Mr. Tushar Hemani, learned advocate appearing for the assessee. 2. By way of these appeals, the appellant-Revenue has challenged the judgment and order dated 28.02.2006 passed by the Income-tax Appellate Tribunal, Rajkot Bench, in ITA Nos. 860/Rjt/04, 861/Rjt/04, 862/Rjt/04, 863/Rjt/04, 864/Rjt/04, 865/Rjt/04, 866/Rjt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which, the Revenue preferred appeals before ITAT which came to be dismissed and the order of CIT(A) was upheld. Against the said order of ITAT, the Revenue has preferred the present Tax Appeals. 4. Heard the learned advocates appearing for the parties and considered the submissions. The Tribunal vide impugned order has observed that no material whatsoever has been brought by the revenue on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decisions cited hereinabove, we come to the conclusion that a careful reading of the above clearly shows that unless the assessee has carried out the basic operations upon the land i.e., tilling of the land, sowing of the seeds planting, etc. requiring the expenditure of human skill and labour upon the land, it cannot be said that the income earned by the assessee is agricultural income. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on the land carried out certain functions such as tilling the soil, weeding, watering, manuring etc and finally the plants are made ready for sale. It goes without saying that all this involves human skill and effort. When plants are established in the soil only then they are shifted in suitable containers or appropriate place in land. ... 11. Once the assessee had shown that the agricultural o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue..... 13. Therefore on the facts of the case as well as on the basis of the judicial pronouncements detailed above, we have no hesitation in holding that the sale proceeds from the business of nursery carried on by the assessee constitute income from agriculture. Therefore the question of law framed in the reference and the tax appeal is answered against the Revenue and in favour of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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