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Petitioner: BISON FIELD A ESTATE VS Respondent: INSPECTING ASSISTANT COMMISSIONER and others
Court Name: Supreme Court of India Judge(s): S. P. Bharucha, D. P. Mohapatra Title: BISON FIELD A ESTATE vs INSPECTING ASSISTANT COMMISSIONER and others Case No.: Civil Appeals Nos.1678 and 1679 of 1998 Date of Judgment:2000-11-14 Reported As: 2001 PTD 2548 Result: Appeal dismissed
Judgment ORDER We find no merit in the arguments on behalf of the assessee. The matter is squarely covered by the decision that was followed by the High Court in the order under appeal, namely, the decision in Commissioner of Agriculture of Income-tax v. Raja Rajeswari Narikelly Estate (1993) 199 ITR 383 (Ker.). We agree with that decision and dismiss these appeals with costs. .