2011 (2) TMI 531

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..... the assessee itself in Commissioner of Income Tax-I, Chandigarh v. Rana Gurjit Singh (2011 -TMI - 204864 - PUNJAB AND HARYANA HIGH COURT), wherein it has been held that the income so derived by the assessee was agricultural income - Following the aforesaid decision, the substantial question of law is answered against the revenue and in favour of the assessee - Accordingly, the appeal is dismissed .....

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..... the issue raised herein stands concluded in the case of the assessee itself in ITA No. 396 of 2005 (Commissioner of Income Tax-I, Chandigarh v. Rana Gurjit Singh) decided on 3.2.2011, wherein it has been held that the income so derived by the assessee was agricultural income. Following the aforesaid decision, the substantial question of law is answered against the revenue and in favour of the asse .....

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