9911796707
TMI Blog2015 (6) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ORAL ORDER (Per A.V. Nirgude, J.) : 1. Heard Mr. Alok Sharma, learned Standing Counsel for the appellant, and Mr. P.M. Shah, learned Senior Counsel for the respondent. 2. Since these appeals raise a common question of law and facts, they are heard together and are being disposed of by this common order. 3. These appeals challenge concurrent findings arrived by the Commissioner of Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeds and foundation seeds are grown successfully, lot of scientific help is required. The conditions are controlled and effect of natural forces are minimized. It is only after such skillful and scientific process, such seeds are grown. The question is, whether growing such seeds does not amount to 'agricultural activity'. The authorities below rejected this argument and held in favour of the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is based, is para 12.3(D) of the Assessment Officer's order. The outcome of this case has no relation whatsoever with the judgment of Karnataka High Court, in the case of Commissioner of Income-tax, Central Circle, Bangalore Vs. Namdhari Seeds (P.) Ltd. (supra). We have carefully gone through the judgment and found this. Placing reliance on this judgment, is taking the discussion in an incor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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