ITA No. 16 of 2006 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 16 of 2006 Date of Decision: 8.2.2011 The Commissioner of Income Tax-I, Chandigarh ....Appellant. Versus Rana Gurjit Singh ...Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Ms. Urvashi Dhugga, Advocate for the appellant. Mr. Akshay Bhan, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. As per office report, the file of this case is not available on account of fire incident in the Court premises. The file has been reconstructed on the basis of paper-book furnished by learned counsel for the appellant. 2. The appeal was admitted by this Court on May 9, 2006 for determination of following substantial question of law:- “Whether in the facts and circumstances of the case processing of raw peas into pea seeds is a process ordinarily employed by the cultivator within the meaning of Section 2(1A)(b) of Income Tax Act?” 3. Learned counsel for the revenue very fairly conceded that ITA No. 16 of 2006 -2- the issue raised herein stands concluded in the case of the assessee itself in ITA No. 396 of 2005 (Commissioner of Income Tax-I, Chandigarh v. Rana Gurjit Singh) decided on 3.2.2011, wherein it has been held that the income so derived by the assessee was agricultural income. Following the aforesaid decision, the substantial question of law is answered against the revenue and in favour of the assessee. 4. Accordingly, the appeal is dismissed. (AJAY KUMAR MITTAL) JUDGE February 8, 2011 (ADARSH KUMAR GOEL) gbs JUDGE