COMMISSIONER OF INCOME TAX RAIPUR Vs. MAHENDRA KARMA

JUDGEMENT

(1.) HEARD .

(2.) THE decision rendered in ITA No.5/2004 shall also govern the disposal of the other connected appeals being ITA Nos.6/2004, 7/2004, 8/2004, 74/2003 and 75/2003, because in all these appeals common question of law is involved .

(3.) THE assessee (respondent) purchased some agricultural land. On this land, some trees (Sagon - Malik Macbuja timber) were standing which were creating hindrance to the assessee in undertaking cultivation on such land. He, therefore, applied to the Collector under Section 240 of the M.P. Land Revenue Code read with the Rules framed there-under and sought permission to cut the trees and then sell those trees as required under the Code/Rules. The Collector on consideration of the prayer made by the assessee granted him conditional permission to cut and sell. In terms of the permission, the assessee was required to cut the trees in a manner so that the trees which are cut may regenerate in course of time and are not uprooted from all time to come and secondly, after cutting these trees, they will have to be sold only to the Forest Department of the State. The assessee ensured compliance of the terms of the permission so granted and after cutting them sold to the State (Forest Department) for Rs. 1,94,238/-.