NAMDHARI SEEDS Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN this batch of appeals as a common question of law is involved, they are taken up for consideration together and disposed of by this common order.

(2.) IN I.T.A.Nos. 346/12, 200/12, 199/12, 174/12, 173/12 and 172/12, the assessee is M/s. Namdhari Seeds which is a partnership firm engaged in cultivation and growing of seeds. In I.T.A.Nos.387/12, 388/12, 411/10, 287/13, 436/12 and 19/12, the assessee is M/s. Advanta India Limited, a public limited Company engaged in development and production of basic seeds and hybrid seeds.

(3.) THE Assessee - Namdhari Seeds has filed this appeal against the order passed by the Tribunal holding that the income derived amounts to business income by the assessee and not agricultural income, following the judgment of this Court in their own case in the case of COMMISSIONER OF INCOME TAX AND ANOTHER VS. NAMDHARI SEEDS P. LIMITED, 2012 341 ITR 342 .