Commissioner Of Income-Tax,West ... vs Raja Benoy Kumar Sahas Roy on 23 May, 1957
Equivalent citations ... COMMISSIONER OF INCOME-TAX,WEST BENGAL, CALCUTTA
Vs.
RESPONDENT:
RAJA BENOY KUMAR SAHAS ROY
DATE OF JUDGMENT:
23/05/1957
BENCH:
BHAGWATI, NATWARLAL H.
BENCH
Supreme Court in the
case of CIT Vs. Raja Benoy Kumar Sahas Roy 32 ITR 460. In
view of the above, the claim of exemption ... Supreme Court in the case of CIT Vs. Raja Benoy
Kumar Sahas Roy (supra), wherein it was held as under:
"The primary sense
trees.
The Commissioner of Income-tax, West Bengal, Calcutta v.
Raja Benoy Kumar Sahas Roy, [1958] S.C.R. 101, explained and
followed.
JUDGMENT:
CIVIL ... Commissioner of Income-tax,
West Bengal, Calcutta v. Raja Benoy Kumar Sahas Roy (1).
There, it was held that before an income could be held
Supreme Court in Commissioner of Income-tax v. Raja Benoy Kumar Sahas Roy (1957) 32 I.T.R. 466 and the Supreme Court while recognising ... view of the pronouncement of the Supreme Court in Raja Benoy Kumar Sahas Roy 's case. But a Full Bench of the same High
Commissioner of Income Tax,
West Bengal vs. Raja Benoy
Kumar Sahas Roy , AIR 1957 SC
768, (Raja Benoy Kumar Sahas
Roy).
(iii) Eshwar Purushothaman Gardens
terms.
Looking at Commissioner of Income Tax, West Bengal v. Raja
Benoy Kumar Sahas Roy , AIR 1957 SC 768 and CWT v.
Officer-in-charge ... never contemplated by the legislature.
It has been held in Raja Benoy Kumar Sahas Roy (supra) as
follows:
"If the term `agriculture
judgement of the Supreme
Court in CIT vs. Raja Benoy Kumar Sahas Roy (32 ITR 466) held
that the primary sense in which the term ... Supreme Court in the case
of Raja Benoy Kumar Sahas Roy (Supra) is squarely
applicable in spite of the fact that it was rendered
guidelines prescribed by the Apex Court in the case of Raja Benoy
Kumar Sahas Roy (supra). Therefore, in my opinion, the decision of
the Allahabad ... cases of Raja Mustafa Ali Khan vs. CIT [16 ITR 330 (PC)], CIT vs. Raja
Benoy Kumar Sahas
Court in Commissioner of Income
Tax, West Bengal, Calcutta v. Raja Benoy Kumar
Sahas Roy .(1) This Court said there ... acquire the
characteristic of agricultural operations."
In Raja Benoy Kumar Sahas Roy 's case (supra), the question
before this Court was whether income
relied on the Supreme Court decision in CIT v. Raja Benoy Kumar Sahas Roy [1957] 32 ITR 466.
4. However, the assessing authority ... controversy was settled by the Supreme Court in CIT v. Raja Benoy Kumar Sahas Roy [1957] 32 ITR 466 which was heard and decided along
