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

T.S.R.Khannaiyann, Chennai vs. DCIT, Coimbatore

In the result, both the above tax case (appeals) are allowed

ITA 804/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Oct 2016AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 804/Mds/2016 "नधा"रण वष" /Assessment Year : 2011-2012

For Appellant: Shri. Sasikumar, IRS, JCIT

…- 20 -: plea raised. Furthermore, it is also on record that the lands are agricultural lands classified as dry lands, for which kist has been paid. 19. The view of the assessee is fortified by the decision reported in CIT v. Raja Benoy Kumar Sahas Roy [1937] 32 ITR 466 (SC) wherein, it is held as follows (page 476) : "There was authority for the proposition that the expression 'agri cultural land' mentioned in entry 21 of List II of the Seventh Schedule to the Government of India Act, 1935, should be interpreted in its wider significance as including lands which are used or are capable of being used for raising…

ACIT, New Delhi vs. Sh. Mukesh Garg, New Delhi

In the result, the appeal of the department for the assessment years 2007-08 and 2010-11 are dismissed while the appeal for the assessment year 2008-09 is partly allowed for statistical purposes

ITA 3549/DEL/2012[2010-11]Status: DisposedITAT Delhi26 Aug 2016AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 3546, 3547 & 3549/Del/2012 Asstt. Years : 2007-08, 2008-09 & 2010-11 Assistant Commissioner Of Vs Sh. Mukesh Garg, Income Tax, Circle-12, 292, Katra Peran, Tilak Bazar, New Delhi Delhi-110006 (Appellant) (Respondent) Pan No. Aaapg2585Q Assessee By : Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, Ca Revenue By : Sh. Sunil Chander Sharma, Cit Dr Date Of Hearing : 02.06.2016 Date Of Pronouncement : 26.08.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, CAFor Respondent: Sh. Sunil Chander Sharma, CIT DR
Section 132Section 153ASection 36(1)(iii)Section 68

…nt was carrying on agricultural activities and the income derived there from was agricultural income under Sec 2(1A) of the Act. It would be advantageous to refer to the principle of law culled out by the Apex court in Raja Benoy Kumar Sahas Roy's case [1957] 32 ITR 466 (SC). The Supreme Court defined the scope of the term "agriculture" in the following terms: 'As we have noted above, the primary sense in which the term 'agriculture' is understood is agar- field and cultra- cultivation, i.e., the cultivation of the field, and if the term is understood only in that sense, agriculture would be restricted only to cu…

ACIT, New Delhi vs. Sh. Mukesh Garg, New Delhi

In the result, the appeal of the department for the assessment years 2007-08 and 2010-11 are dismissed while the appeal for the assessment year 2008-09 is partly allowed for statistical purposes

ITA 3546/DEL/2012[2007-08]Status: DisposedITAT Delhi26 Aug 2016AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 3546, 3547 & 3549/Del/2012 Asstt. Years : 2007-08, 2008-09 & 2010-11 Assistant Commissioner Of Vs Sh. Mukesh Garg, Income Tax, Circle-12, 292, Katra Peran, Tilak Bazar, New Delhi Delhi-110006 (Appellant) (Respondent) Pan No. Aaapg2585Q Assessee By : Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, Ca Revenue By : Sh. Sunil Chander Sharma, Cit Dr Date Of Hearing : 02.06.2016 Date Of Pronouncement : 26.08.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, CAFor Respondent: Sh. Sunil Chander Sharma, CIT DR
Section 132Section 153ASection 36(1)(iii)Section 68

…nt was carrying on agricultural activities and the income derived there from was agricultural income under Sec 2(1A) of the Act. It would be advantageous to refer to the principle of law culled out by the Apex court in Raja Benoy Kumar Sahas Roy's case [1957] 32 ITR 466 (SC). The Supreme Court defined the scope of the term "agriculture" in the following terms: 'As we have noted above, the primary sense in which the term 'agriculture' is understood is agar- field and cultra- cultivation, i.e., the cultivation of the field, and if the term is understood only in that sense, agriculture would be restricted only to cu…

DCIT, Bangalore vs. Shri. B. Sudhakar Pai, Bangalore

In the result, the appeal of the revenue is allowed

ITA 708/BANG/2011[2007-08]Status: DisposedITAT Bangalore30 Jun 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri S. Venkatesan, C.A
Section 2(14)

…ial precedents of Hon’ble High Courts and Supreme Court are to be taken into account. The meaning of the expression “agricultural land” was considered first time by the Hon'ble Supreme Court in case of CIT versus Raja Binoy Kumar Sahas Roy Kumar Sahas Roy 32 ITR 466. The constitution bench of Hon’ble Supreme Court has 10 considered the meaning of the expression “agricultural land” which was again considered by the Hon’ble Supreme Court in case of Smt. Sarifabibi Mohmed Ibrahim Vs. CIT 204 ITR 631 as under : “On an appeal, a Constitution Bench of this Court held that: Inasmuch as agricultural land is exempt…

Khoday Eshwarsa & Sons, Bangalore vs. DCIT, Bangalore

The appeals of the assessee are dismissed

ITA 1117/BANG/2010[2006-07]Status: DisposedITAT Bangalore17 Jun 2016AY 2006-07

Bench: Shri. Sunil Kumar Yadav

For Appellant: Shri. S. Sukumar, AdvocateFor Respondent: Dr. Sibichen K. Mathew, CIT -III
Section 263

…ed as loss of agricultural income and admittedly it is not so found by the Tribunal. The further question whether it will be agricultural income within the meaning of s. 2(1A) of the Act as elucidated by this Court in CIT vs. Raja Benoy Kumar Sahas Roy (1957) 32 ITR 466(SC), does not arise for consideration. It is evident from the order of the High Court that the 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 the appellant, were not questioned before it. Though, we…

Commissioner of Income Tax vs. Rajdhani Nurseries Ltd

ITA - 976 / 2009HC Delhi14 Oct 2009

Bench: The Search, But Even After The Search.

…ould constitute agricultural activity. In this behalf, the Tribunal has discussed the nature of activity in detail and applying the principles laid down by the Supreme Court in the case of Commissioner of Income Tax, West Bengal v. Raja Benoy Kumar Sahas Roy, 32 ITR 466. - c) The Tribunal observed that during the search no fresh material surfaced and, thus, there was no basis for reopening the assessment in question. Having regard to the aforesaid, we are of the opinion that no question of law arises for consideration in these appeals, which are accordingly dismissed. i.K. SIKRI, J SIDDHARTH MRIDUL, J. Octobe…

Commissioner of Income Tax vs. Rajdhani Nurseries Ltd

ITA - 952 / 2009HC Delhi14 Oct 2009

…constitute agricultural activity. In this behalf, the Tribunal has discussed the nature of activity in detail and applying the principles laid down by the Supreme Court in the case of Commissioner of Income Tax, West Bengal v. Raja Benoy Kumar Sahas Roy, 32 ITR 466. c) The Tribunal observed that during the search no fresh material surfaced and, thus, there was no basis for reopening the assessment in question. Having regard to the aforesaid, we are of the opinion that no question of law arises for consideration in these appeals, which are accordingly dismissed. N.K. SIKRI, J. SIDDHARTH MRIDUL, J. Oc…

Commissioner of Income Tax vs. Rajdhani Nurseries Ltd

ITA - 956 / 2009HC Delhi14 Oct 2009

…constitute agricultural activity. In this behalf, the Tribunal has discussed the nature of activity in detail and applying the principles laid down by the Supreme Court in the case of *Commissioner of Income Tax, West Bengal* v. *Raja Benoy Kumar Sahas Roy*, 32 ITR 466. - c) The Tribunal observed that during the search no fresh material surfaced and, thus, there was no basis for reopening the assessment in question. Having regard to the aforesaid, we are of the opinion that no question of law arises for consideration in these appeals, which are accordingly dismissed. Ā.K. SIKRI, J. SIDDHARTH MRIDUL, J. Octob…

Commissioner of Income Tax vs. Rajdhani Nurseries Ltd

ITA - 981 / 2009HC Delhi14 Oct 2009

Bench: The Search, But Even

…ould constitute agricultural activity. In this behalf, the Tribunal has discussed the nature of activity in detail and applying the principles laid down by the Supreme Court in the case of Commissioner of Income Tax, West Bengal v. Raja Benoy Kumar Sahas Roy, 32 ITR 466. - c) The Tribunal observed that during the search no fresh material surfaced and, thus, there was no basis for reopening the assessment in question. Having regard to the aforesaid, we are of the opinion that no question of law arises for consideration in these appeals, which are accordingly dismissed. A.K. SIKRI, J. SIDDHARTH MRIDUL, J. Octob…

Commissioner of Income Tax vs. Rajdhani Nurseries Ltd

ITA - 951 / 2009HC Delhi14 Oct 2009

Bench: The Search, But Even After The Search.

…onstitute agricultural activity. In this behalf, the Tribunal has discussed the nature of activity in detail and applying the principles laid down by the Supreme Court in the case of *Commissioner of Income Tax*, *West Bengal* v. *Raja Benoy Kumar Sahas Roy*, 32 ITR 466. - c) The Tribunal observed that during the search no fresh material surfaced and, thus, there was no basis for reopening the assessment in question. Having regard to the aforesaid, we are of the opinion that no question of law arises for consideration in these appeals, which are accordingly dismissed. A.K. SIKRI, J. SIDDHARTH MRIDUL, J. Octob…

Commissioner of Income Tax vs. Rajdhani Nurseries Ltd

ITA - 982 / 2009HC Delhi14 Oct 2009

Bench: The Search, But Even After The Search.

…ould constitute agricultural activity. In this behalf, the Tribunal has discussed the nature of activity in detail and applying the principles laid down by the Supreme Court in the case of Commissioner of Income Tax, West Bengal v. Raja Benoy Kumar Sahas Roy, 32 ITR 466. - c) The Tribunal observed that during the search no fresh material surfaced and, thus, there was no basis for reopening the assessment in question. Having regard to the aforesaid, we are of the opinion that no question of law arises for consideration in these appeals, which are accordingly dismissed. ۰۸۱۳۰ ۱۱۸۸۱, ۲۰ ۸ SIDDHARTH MRIDUL, J. Oc…

Commnr. of Central Excise vs. M/S. G. Dayaram & Co

Appeal is disposed of accordingly

C.A. No.-002616-002616 - 2003Supreme Court31 Mar 2003
Section 1Section 1(5)

…whether such reliance would be guided by any principles. The position as regards to using dictionaries as an external aid of construction is reflected in the following decisions of this Court. 24. In the case of Raja Benoy Kumar Sahas Roy [1957] 32 ITR 466 (SC), this Court pointed out that meanings of words used in Acts of Parliament are not necessarily to be gathered from dictionaries which are not authorities on what Parliament must have meant. It was also indicated that, where there is nothing better to rely Page 26 JUDGMENT 26 upon, dictionaries may be used as an aid to r…