S.C : We find no merit in the arguments on behalf of the assessee.

Supreme Court Of India

Bison Field A Estate vs. Inspecting Assistant Commissioner & Ors.

Section Kerela Agrl. IT 3

Asst. years 1978-79, 1979-80

S.P. Bharucha & D.P. Mohapatra, JJ.

Civil Appeal Nos. 1678 & 1679 of 1998

14th November, 2000

Counsel Appeared

T.L.V. Iyer with Rajiv Garg, Mrs. Manish Gupta & N.D. Garg, for the Appellant: G. Prakash, for the Respondents.

ORDER

BY THE COURT :

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 Commr. of Agrl. IT vs. Raja Rajeswari Narikelly Estate (1992) 103 CTR (Ker) 195. We agree with the decision and dismiss these appeals with costs.

[Citation : 248 ITR 341]

Malcare WordPress Security