Madras H.C : Whether the income from coconut thopes is not an agricultural income.

High Court Of Madras

S. Arunachala Nadar vs. CIT

Sections 2(1A), 256

Asst. Year 1974-75, 1975-76

R. Jayasimha Babu & K. Gnanaprakasam, JJ.

Tax Case Nos. 520 & 521 of 1987

12th December, 2000

Counsel Appeared

R. Janakiraman, for the Assessee : T. Ravikumar, for the Revenue



The questions similar to those referred to us at the instance of the assessee for the asst. yrs. 1974-75 and 1975-76 were considered by this Court for other assessment years and the questions were answered against the assessee and in favour of the Revenue, in the case of CIT vs. K. S. Imam Saheb (1969) 71 ITR 742 (Mad) : TC 31R.416. Even otherwise, questions Nos. 2 and 3 are purely questions of fact concerning the estimated income of the assessee in respect of the income from coconut thopes, coir and toddy businesses and from agriculture and do not raise any question of law. The first question is one which is covered against the assessee. That question being as to whether the income from coconut thopes is not an agricultural income. The earlier decision of this Court is reported in CIT vs. K.S. Imam Saheb (supra). All the questions are answered against the assessee.

[Citation : 252 ITR 734]

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