TMI Blog2015 (2) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the question of law framed in the reference and the tax appeal is answered against the Revenue and in favour of the assessee. - Tax Appeal No. 1291 of 2006, Tax Appeal No. 1299 of 2006 - - - Dated:- 1-12-2014 - K. S. Jhaveri And K. J. Thaker,JJ. For the Petitioner : Mr P G Desai, Adv. For the Respondent : Mr Tushar P Hemani ORDER (Per : Honourable Mr. Justice KS 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessee had developed various varieties of roses and made substantial investments in his activity. The Tribunal has considered the decisions in the case of CIT vs. Soundarya Nursery (241 ITR 530) wherein the decision in the case of CIT vs. Raja Benoy Kumar Sahas Roy (32 ITR 466) was considered. 5. An identical issue also came up for consideration before this Court in Income Tax Reference No. 40 of 2000 with Tax Appeal No. 24 of 2003, where this Court vide judgement and order dated 11.11.2014 has observed as under: 8. Considering the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ricultural income. The judgment of Allahabad High Court in the case of Maharaja Vibhuti (supra) is distinguishable inasmuch as in that case necessary facts were not on the record for reaching a particular conclusion. In the said judgement the Bench referred to two types of nurseries-one which may be maintained by a farmer as an aid or necessary adjunct to the primary process of agriculture while the other one which may be maintained and run as a business quite independently of agriculture. After such discussion, they went on to mention that there was no discussion of the type of nursery involved. In view of the same, the answer to the question was given in negative. Hence, that case does not help the Revenue..... 13. Therefore on the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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