CIT v. Pethalji Nathabhai - 2014-LL-1119-7

Citation	2014-LL-1119-7
Appellant Name	CIT
Respondent Name	Pethalji Nathabhai
Court	HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act	Income-tax
Date of Order	19/11/2014
Judgment	View Judgment
Keyword Tags	agricultural income
Bot Summary:	Mr. Soparkar, learned senior advocate for the respondent has drawn our attention to the fact that the present appeal has now become academic inasmuch as after the Miscellaneous Application was filed before the Tribunal, the Tribunal heard the matter and decided the same in favour of the Assessee. Against which, the department has filed Income Tax Application No.394 of 1999 before this Court. This Court vide order dated 26.06.2000 rejected the said application. There is a finding of fact raised by the Tribunal that the assessee was deriving agricultural income from the land taken on lease. The definition of agricultural income in Section 21A does not warrant the contention that such income derived by cultivating land under a lease not permissible under the law would change the nature of income. In that view of the matter, the reference is not required to be gone through by us. The Reference stands disposed of as having become infructuous.

ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE NO. 41 of 2000 ================================================================
C I T....Applicant(s) Versus PETHALJI NATHABHAI....Respondent(s) ================================================================ Appearance: MR PRANAV G DESAI, ADVOCATE for Applicant(s) No. 1 MR B S SOPARKAR, ADVOCATE for Respondent(s) No. 1 MRS SWATI SOPARKAR, ADVOCATE for Respondent(s) No. 1 ================================================================ CORAM: HONOURABLE MR.JUSTICE KS JHAVERI and HONOURABLE MR.JUSTICE K.J.THAKER Date : 19/11/2014 ORAL ORDER (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. Mr. Soparkar, learned senior advocate for respondent has drawn our attention to fact that present appeal has now become academic inasmuch as after Miscellaneous Application was filed before Tribunal, Tribunal heard matter and decided same in favour of Assessee. Against which, department has filed Income Tax Application No.394 of 1999 before this Court. This Court vide order dated 26.06.2000 rejected said application. order dated 26th June, 2000, reads as under: Page 1 of 2 HC-NIC Page 1 of 2 Created On Fri May 06 12:33:17 IST 2016 O/ITR/41/2000 ORDER 1. There is finding of fact raised by Tribunal that assessee was deriving agricultural income from land taken on lease. definition of agricultural income in Section 2[1][A] does not warrant contention that such income derived by cultivating land under lease not permissible under law would change nature of income. No question of law therefore arises in matter. All theses applications are therefore rejected. Notices are discharged. 2. In that view of matter, reference is not required to be gone through by us. Therefore, Reference stands disposed of as having become infructuous. (K.S.JHAVERI, J.) (K.J.THAKER, J) pawan Page 2 of 2 HC-NIC Page 2 of 2 Created On Fri May 06 12:33:17 IST 2016 CIT v. Pethalji Nathabhai

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