CIT v. Raja Benoy Kumar Sahas Roy

32 ITR 466Supreme Court of India1957#774 most cited

What is CIT v. Raja Benoy Kumar Sahas Roy authority for?

Income is considered agricultural income, exempt under Section 10(1), only if the land undergoes a measure of cultivation involving basic primary operations prior to germination and subsequent post-germination activities requiring human skill and labour.

132

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2003 to 2026.

Also referred to as

CIT v. Raja Benoy Kumar Sahas Roy · 32 ITR 466 · Section 10(1) · Section 2(1A) · agricultural income definition · agricultural operations · cultivation · primary operations · post-germination activities · income tax exemption

Sections most often in play

Section 143(3)Section 2(1A)Section 10(1)Section 142(1)Section 143(2)Section 147Section 2(14)Section 263

Issues it is cited on

section 2(1a)section 2(14)(iii)(a)section 115adsection 2(14)(iii)(b)section 2(14)(iii)section 2(1)section 63section 96section 60section 10(1)section 2(14)transfer of capital asset

Judgments citing CIT v. Raja Benoy Kumar Sahas Roy

Dy CIT, CC-7(1), Mumbai vs. Mrs. Nitta Vinodkumar Jatiya, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 95/MUM/2021[2015-16]Status: DisposedITAT Mumbai09 Feb 2022AY 2015-16

Bench: Shri M Balaganesh & Shri Pavan Kumar Gadaledcit, Cc-7(1) Vs. Mrs. Nitta Vinodkumar Room No. 676B, 6Th Jatiya, Floor, Aayakar Bhavan, 1, Pearl Mansion (N), Mk Road, Mumbai – 91, Marine Lines, 400020. Mk Road, Mumbai – 400020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Accpj8343D Appellant .. Respondent Appellant By : Mr.Sanjiv Jain. Dr Respondent By : Mr.Snehal Shah. C A. Dr Date Of Hearing 15.11.2021 Date Of Pronouncement 11.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Mr.Sanjiv Jain. DRFor Respondent: Mr.Snehal Shah. C A. DR
Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 54B

…agriculture income. Thus the mango sale is not agricultural income. Only income from basic operations of cultivation land and requiring the expenditure of human skill and labour on land is agricultural income as held in CIT Vs Raja Benoy Kumar Sahar Roy (SC) 32 ITR 466, CIT Vs Maddi Venkatasubbayya & another (Mad) 20 ITR 151, Papaya Farms Pvt, Ltd. Vs DOlT (Mad)325 ITR 60 The assessees land is situated within the jurisdiction of Municipality of Panvel and is not assessed to land revenue. As per the Allahabad High Court in the case of Srnt, Anand Bala Bhushan vs Commissioner Of Income-Tax (217 ITR 144), the produ…

Shri D.Dasappa, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, both the appeals of the assessee are partly allowed

ITA 2223/BANG/2016[2009-10]Status: DisposedITAT Bangalore09 Feb 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L. Bharath, CAFor Respondent: Capt. Pradeep Shoury Arya, Addl.CIT(DR)(ITAT)
Section 132Section 153CSection 2(14)Section 80

…nd it was not the assessee who had paid conversion charges and penalty for failure for using the land for certified purpose. He again invited our attention to the decision of the Supreme Court in Commissioner of Income-tax v. Raja Benoy Kumar Sahas Roy (1957) 33 ITR 466. 23. He further submitted that in the case of Prasanna Gowda, one of the assessee's before us, the Commissioner of Income- tax(A) has decided the issue in assessee's favour on facts and particularly assessee's representative relied on the decision at page 5 para 4 of his order. In this case, according to the Commissioner of Income-tax(A), the Asse…

Shri D.Dasappa, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, both the appeals of the assessee are partly allowed

ITA 2222/BANG/2016[2008-09]Status: DisposedITAT Bangalore09 Feb 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L. Bharath, CAFor Respondent: Capt. Pradeep Shoury Arya, Addl.CIT(DR)(ITAT)
Section 132Section 153CSection 2(14)Section 80

…nd it was not the assessee who had paid conversion charges and penalty for failure for using the land for certified purpose. He again invited our attention to the decision of the Supreme Court in Commissioner of Income-tax v. Raja Benoy Kumar Sahas Roy (1957) 33 ITR 466. 23. He further submitted that in the case of Prasanna Gowda, one of the assessee's before us, the Commissioner of Income- tax(A) has decided the issue in assessee's favour on facts and particularly assessee's representative relied on the decision at page 5 para 4 of his order. In this case, according to the Commissioner of Income-tax(A), the Asse…

Salvi Chemicals Industries Ltd, Mumbai vs. ACIT Cir 13(2)(1), Mumbai

In the result, the appeal filed by the assessee is hereby allowed

ITA 300/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Oct 2021AY 2014-15

Bench: Shri Amarjit Singh, Jm & Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं/ I.T.A. No. 300/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) M/S. Salvi Chemicals बिधम/ Acit-13(2)(1) Industries Ltd. Aayakar Bhavan, Mumbai- Vs. C/O. H.N. Motiwalla & Co. 400020. 508 Sharda Chambers 33 New Marine Lines, Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aakcs0142E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Harish Motiwalla (Ar) Revenue By: Shri T. S. Khalsa (Dr) सुनवाई की तारीख / Date Of Hearing: 14/09/2021 घोषणा की तारीख /Date Of Pronouncement: 20/10/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 12.09.2018 Passed By The Commissioner Of Income Tax (Appeals) -21, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2014- 15. 2. The Assessee Has Raised The Following Grounds: - “1. On The Facts & In The Circumstances Of The Case, The Learned Commissioner Of Income Tax (Appeals) -21, Mumbai Erred In Confirming The Order Of The Assessing Officer In Respect Of Disallowance Of Research & Development Expenses Under Section A.Y. 2014-15 36(1)(Iv) R.W.S 36 (2Ab) Of The Act, Amounting To Rs, 1,88,97,692/-, Particularly When, The Order Under Section 35(2Ab) Of The Act (In Form No. 3Cm) Had Been Granted Registration Upto March 31,2012 & Renewed Upto March 31, 2015. 2. On The Facts & In The Circumstances Of The Case, The Said Learned Commissioner Of Income Tax, Mumbai, Erred In Confirming The Order Of The Assessing Officer In Respect Of Disallowance Of Research & Development Expenses Amounting To Rs. 1,88,97,692/ Under Section 35(1)(Iv) R.W.S. 35 (2Ab) Of The Act, Without Appreciating The Decisions Submitted At The Time Of Hearing Or Without Distinguishing The Same.

For Appellant: Shri Harish Motiwalla (AR)For Respondent: Shri T. S. Khalsa (DR)
Section 143(2)Section 14ASection 35Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकर अपील सं/ I.T.A. No. 300/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) M/s. Salvi Chemicals बिधम/ ACIT-13(2)(1) Industries Ltd. Aayakar Bhavan, Mumbai- Vs. C/o. H.N. Motiwalla & Co. 400020. 508 Sharda Chambers 33 New Marine Lines, Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAKCS0142E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Harish Motiwalla (AR) Revenue by: Shri T. S. Khalsa (DR) सुनवाई की तारीख / Date of…

Shri Bhupinder Kumar Sekhari, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1767/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…it is used as such. But, this argument is flawed since for an event to take place, it must be first in the realm of possibility. At this stage it is relevant to refer to the decision of the Hon'ble Supreme Court in the case of CIT v Raja Benoy Kumar Sahas Roy 32 ITR 466 (SC), where the term 'agriculture' was defined thus: A critical examination of the definition of "agricultural income" as given in section 2(1) of the Indian Income-tax Act and the relevant provisions of the several Agricultural Income-tax Acts of the various States also lends support to this position. In the first instance, it is defined as rent…

Smt Pooja Sekhari, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1766/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…it is used as such. But, this argument is flawed since for an event to take place, it must be first in the realm of possibility. At this stage it is relevant to refer to the decision of the Hon'ble Supreme Court in the case of CIT v Raja Benoy Kumar Sahas Roy 32 ITR 466 (SC), where the term 'agriculture' was defined thus: A critical examination of the definition of "agricultural income" as given in section 2(1) of the Indian Income-tax Act and the relevant provisions of the several Agricultural Income-tax Acts of the various States also lends support to this position. In the first instance, it is defined as rent…

Shri Gaurav Sekhari, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1765/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…it is used as such. But, this argument is flawed since for an event to take place, it must be first in the realm of possibility. At this stage it is relevant to refer to the decision of the Hon'ble Supreme Court in the case of CIT v Raja Benoy Kumar Sahas Roy 32 ITR 466 (SC), where the term 'agriculture' was defined thus: A critical examination of the definition of "agricultural income" as given in section 2(1) of the Indian Income-tax Act and the relevant provisions of the several Agricultural Income-tax Acts of the various States also lends support to this position. In the first instance, it is defined as rent…

Shri Bhupinder Kumar Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5378/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…it is used as such. But, this argument is flawed since for an event to take place, it must be first in the realm of possibility. At this stage it is relevant to refer to the decision of the Hon'ble Supreme Court in the case of CIT v Raja Benoy Kumar Sahas Roy 32 ITR 466 (SC), where the term 'agriculture' was defined thus: A critical examination of the definition of "agricultural income" as given in section 2(1) of the Indian Income-tax Act and the relevant provisions of the several Agricultural Income-tax Acts of the various States also lends support to this position. In the first instance, it is defined as rent…

Shri Bhupinder Kumar Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5377/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…it is used as such. But, this argument is flawed since for an event to take place, it must be first in the realm of possibility. At this stage it is relevant to refer to the decision of the Hon'ble Supreme Court in the case of CIT v Raja Benoy Kumar Sahas Roy 32 ITR 466 (SC), where the term 'agriculture' was defined thus: A critical examination of the definition of "agricultural income" as given in section 2(1) of the Indian Income-tax Act and the relevant provisions of the several Agricultural Income-tax Acts of the various States also lends support to this position. In the first instance, it is defined as rent…

M/S. Keerthi International Products Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5375/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Sept 2021AY 2008-09

Bench: Shri G.S.Pannu & Shri Kul Bharat

…it is used as such. But, this argument is flawed since for an event to take place, it must be first in the realm of possibility. At this stage it is relevant to refer to the decision of the Hon'ble Supreme Court in the case of CIT v Raja Benoy Kumar Sahas Roy 32 ITR 466 (SC), where the term 'agriculture' was defined thus: A critical examination of the definition of "agricultural income" as given in section 2(1) of the Indian Income-tax Act and the relevant provisions of the several Agricultural Income-tax Acts of the various States also lends support to this position. In the first instance, it is defined as rent…

M/S. Nova Infratech Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5364/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…it is used as such. But, this argument is flawed since for an event to take place, it must be first in the realm of possibility. At this stage it is relevant to refer to the decision of the Hon'ble Supreme Court in the case of CIT v Raja Benoy Kumar Sahas Roy 32 ITR 466 (SC), where the term 'agriculture' was defined thus: A critical examination of the definition of "agricultural income" as given in section 2(1) of the Indian Income-tax Act and the relevant provisions of the several Agricultural Income-tax Acts of the various States also lends support to this position. In the first instance, it is defined as rent…

Smt. Shobha Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5362/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…it is used as such. But, this argument is flawed since for an event to take place, it must be first in the realm of possibility. At this stage it is relevant to refer to the decision of the Hon'ble Supreme Court in the case of CIT v Raja Benoy Kumar Sahas Roy 32 ITR 466 (SC), where the term 'agriculture' was defined thus: A critical examination of the definition of "agricultural income" as given in section 2(1) of the Indian Income-tax Act and the relevant provisions of the several Agricultural Income-tax Acts of the various States also lends support to this position. In the first instance, it is defined as rent…

Smt. Puja Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5361/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…it is used as such. But, this argument is flawed since for an event to take place, it must be first in the realm of possibility. At this stage it is relevant to refer to the decision of the Hon'ble Supreme Court in the case of CIT v Raja Benoy Kumar Sahas Roy 32 ITR 466 (SC), where the term 'agriculture' was defined thus: A critical examination of the definition of "agricultural income" as given in section 2(1) of the Indian Income-tax Act and the relevant provisions of the several Agricultural Income-tax Acts of the various States also lends support to this position. In the first instance, it is defined as rent…

Smt. Puja Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5360/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…it is used as such. But, this argument is flawed since for an event to take place, it must be first in the realm of possibility. At this stage it is relevant to refer to the decision of the Hon'ble Supreme Court in the case of CIT v Raja Benoy Kumar Sahas Roy 32 ITR 466 (SC), where the term 'agriculture' was defined thus: A critical examination of the definition of "agricultural income" as given in section 2(1) of the Indian Income-tax Act and the relevant provisions of the several Agricultural Income-tax Acts of the various States also lends support to this position. In the first instance, it is defined as rent…

Sh. Kapil Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5315/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…it is used as such. But, this argument is flawed since for an event to take place, it must be first in the realm of possibility. At this stage it is relevant to refer to the decision of the Hon'ble Supreme Court in the case of CIT v Raja Benoy Kumar Sahas Roy 32 ITR 466 (SC), where the term 'agriculture' was defined thus: A critical examination of the definition of "agricultural income" as given in section 2(1) of the Indian Income-tax Act and the relevant provisions of the several Agricultural Income-tax Acts of the various States also lends support to this position. In the first instance, it is defined as rent…

Sh. Kapil Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5314/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…it is used as such. But, this argument is flawed since for an event to take place, it must be first in the realm of possibility. At this stage it is relevant to refer to the decision of the Hon'ble Supreme Court in the case of CIT v Raja Benoy Kumar Sahas Roy 32 ITR 466 (SC), where the term 'agriculture' was defined thus: A critical examination of the definition of "agricultural income" as given in section 2(1) of the Indian Income-tax Act and the relevant provisions of the several Agricultural Income-tax Acts of the various States also lends support to this position. In the first instance, it is defined as rent…

Smt. Aarti Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5313/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…it is used as such. But, this argument is flawed since for an event to take place, it must be first in the realm of possibility. At this stage it is relevant to refer to the decision of the Hon'ble Supreme Court in the case of CIT v Raja Benoy Kumar Sahas Roy 32 ITR 466 (SC), where the term 'agriculture' was defined thus: A critical examination of the definition of "agricultural income" as given in section 2(1) of the Indian Income-tax Act and the relevant provisions of the several Agricultural Income-tax Acts of the various States also lends support to this position. In the first instance, it is defined as rent…

Smt. Aarti Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5312/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…it is used as such. But, this argument is flawed since for an event to take place, it must be first in the realm of possibility. At this stage it is relevant to refer to the decision of the Hon'ble Supreme Court in the case of CIT v Raja Benoy Kumar Sahas Roy 32 ITR 466 (SC), where the term 'agriculture' was defined thus: A critical examination of the definition of "agricultural income" as given in section 2(1) of the Indian Income-tax Act and the relevant provisions of the several Agricultural Income-tax Acts of the various States also lends support to this position. In the first instance, it is defined as rent…

Nita Jatiya, Mumbai vs. DCIT Central Reange-7(1), Mumbai

The appeal of the assessee is allowed

ITA 1815/MUM/2020[2015-16]Status: DisposedITAT Mumbai24 Sept 2021AY 2015-16

Bench: Shri Pramod Kumar () & Shri Ravish Sood () Nitta Jatiya (Alias Nita Jatia) Dcit, Central Circle -7(1) 1, Pearl Mansion, 91, Vs. 6Th Floor, Aayakar Bhavan, M. Karve Road, Mumbai – 400 020 Mumbai - 400 020 Pan No. Accpj8343D (Assessee) (Revenue)

For Appellant: Ms. Snehal Shah, A.RFor Respondent: Shri Tharian Oommen, D.R
Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 68

…griculture income. Thus the mango sale is not agricultural income.  Only income from basic operations of cultivation land and requiring the expenditure of human skill and labour on land is agricultural income as held in CIT Vs Raja Benoy Kumar Sahar Roy (SC) 32 ITR 466, CIT Vs Maddi Venkalasubbayya & another (Mad) 20 lTR 151, Papaya Farms Pvt. Ltd Vs PCIT (Mad)325 ITR 60.  The assessee's land is situated within the jurisdiction of Municipality of Panvel and is not assessed to land revenue. As per the Allahabad High Court in the case of Smt Anand Bala Bhushan vs Commissioner Of Income-Tax (217 ITR 144) the produ…

Talluri Srinivasulu, Nellore vs. Income Tax Officer, Ward -1, Nellore

In the result, appeal of the assessee is allowed in above terms

ITA 162/HYD/2021[2017-18]Status: DisposedITAT Hyderabad17 Sept 2021AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2017-18 Talluri Srinivasulu, Nellore Vs Income Tax Officer, Ward - 1, Nellore. Pan – Aaupt9827G (Appellant) (Respondent) Assessee By: Shri M.V. Prasad Revenue By: Shri Balakrishna Date Of Hearing: 07/09/2021 Date Of Pronouncement: 17/09/2021

For Appellant: Shri M.V. PrasadFor Respondent: Shri Balakrishna
Section 263

…dly it is not so found by the Tribunal. The further question whether it will be agricultural income within the meaning of Section 2(1A) of the Act as elucidated by this Court in Commissioner of Income-tax, West Bengal, Calcutta Vs. Raja Benoy Kumar Sahas Roy [32 ITR 466] does not arise for consideration. It is evident from the Order of the High Court that findings recorded by the Tribunal that the appellant stopped agricultural operation in November 1982 and the receipt under consideration did not relate to any agricultural operation carried on by :- 16 -: Sri Talluri Srinivasulu, Hyderabad. the appellant, were…