The Commissioner Of Income Tax-I, Chandigarh v. Rana Gurjit Singh

ITA No. 16 of 2006 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 16 of 2006 Date of Decision: 8.2.2011 The Commissioner of Income Tax-I, Chandigarh ....Appellant. Versus Rana Gurjit Singh ...Respondent. CORAM:-HON'BLE MR. JUSTICE ADARSH KUMAR GOEL.HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Ms. Urvashi Dhugga, Advocate for the appellant.Mr. Akshay Bhan, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1.As per office report, the file of this case is not available onaccount of fire incident in the Court premises. The file has beenreconstructed on the basis of paper-book furnished by learned counselfor the appellant. 2.The appeal was admitted by this Court on May 9, 2006 fordetermination of following substantial question of law:- “Whether in the facts and circumstances of the caseprocessing of raw peas into pea seeds is a processordinarily employed by the cultivator within themeaning of Section 2(1A)(b) of Income Tax Act?”Learned counsel for the revenue very fairly conceded that 3. ITA No. 16 of 2006 -2- the issue raised herein stands concluded in the case of the assesseeitself in ITA No. 396 of 2005 (Commissioner of Income Tax-I,Chandigarh v. Rana Gurjit Singh) decided on 3.2.2011, wherein it hasbeen held that the income so derived by the assessee was agriculturalincome. Following the aforesaid decision, the substantial question oflaw is answered against the revenue and in favour of the assessee.4.Accordingly, the appeal is dismissed. (AJAY KUMAR MITTAL) JUDGE February 8, 2011gbs (ADARSH KUMAR GOEL)JUDGE