COMMISSIONER OF INCOME-TAX, POONA vs H. G. DATE — 1976 PTD 273

Citation: 1976 PTD 273

Court: Bombay High Court

Year: 1970

Decision Date: 1970-02-25

Parties: COMMISSIONER OF INCOME-TAX, POONA vs H. G. DATE

Headnotes

Case cited as 1976 PTD 273

Judgment Text

Court Name: Bombay High Court Judge(s): K. K. Desai, Mody Title: COMMISSIONER OF INCOME-TAX, POONA vs H. G. DATE Case No.: Income-tax Reference No, 69 of 1963 Date of Judgment:1970-02-25 Reported As: 1976 PTD 273 Result: order accepted JUDGMENT JUDGMENT ' K. K. DESAI, J.-In this reference under section 66 (2) of the Indian Income-tax Act, 1922, made at the instance of the revenue, the following two questions of law arise for decision : "(1) Whether, on the facts and in the circumstances of the case, there was any evidence before the Tribunal to justify the finding that there was no market for sugarcane produced by the assessee ? And (2) Whether, on the facts and in the circumstances of the case, the income received by the assessee was agricultural income within the meaning of the Indian Income-tax Act 7 ' The short facts leading to the above reference may be summarised as follows : ' For a number of years prior to the assessment year 1952-53, the respondent-assessee, being the owner of about 93 acres of land situated at Phaltan on the southern and/or right bank of river Nira, cultivated sugarcane on his lands. He owned three heavy horse power engines for crushing sugarcane and converted sugarcane into jaggery for sale in the market. He was assessed to income-tax in respect of the income from the sales of jaggery under the Income-tax Act, and had not claimed exemption in respect of this income on the footing that it was agricultural income, In respect of the income from…

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