TMI Blog2016 (1) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee’s own case for the assessment year 2007-08 [2015 (11) TMI 586 - ITAT CHENNAI ] the decision taken by the CIT(Appeals) treating the income from nursery as agriculture income is justified and as in similar circumstances, in the case of CIT v. Soundarya Nursery (1998 (8) TMI 37 - MADRAS High Court ), the Jurisdictional High Court has held that the income from the sale of plants grown in pots ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate ORDER Chandra Poojari (Accountant Member) The appeals by the Revenue and the cross objections by the assessee are directed against different orders of the Commissioner of Income-tax(Appeals) dated 11.8.2015 for the assessment years 2004-05, 2005-06, 2006-07 and 2008-09. Since, the issues involved in the appeals and the cross objections are common, they are clubbed together, hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur opinion, the decision taken by the CIT(Appeals) treating the income from nursery as agriculture income is justified and as in similar circumstances, in the case of CIT v. Soundarya Nursery (241 ITR 530), the Jurisdictional High Court has held that the income from the sale of plants grown in pots and the sale of seeds derived on account of cultivation by the assessee was agricultural income. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect involved in the Revenue s appeals for the asst. years 2004-05, 2005-06 and 2006-07, is below ₹ 10 lakhs. As such, in view of the CBDT Circular No. 21/2015, Dated 10 th December, 2015, the appeals for the asst. years 2004-05, 200506 and 2006-07 are not maintainable on this foot also. 5. The assessee, in its cross objection has challenged the reopening of assessment. Regarding the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permissible under Law - ITO granting deduction under section 80G on account of donation to Charitable Trust overlooking fact that recognition granted to charitable trust had expired - Reopening was on basis of factual information given by Internal Audit Party - Reopening of assessment valid - Income-tax Act, 1961, s. 147(b). In view of the above, we agree with the findings of the lower author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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