Processing raw peas into pea seeds qualified as agricultural income; the Court followed its earlier binding view and ruled for the assessee.

Processing raw peas into pea seeds was treated as a process ordinarily employed by the cultivator within the meaning of Section 2(1A)(b) of the Income-tax Act, 1961, because the substantial question had already been decided in the assessee's own case. The Court followed that binding view and held that income from the activity constituted agricultural income. The question of law was therefore answered against the revenue and in favour of the assessee.

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Issues: Whether processing of raw peas into pea seeds is a process ordinarily employed by the cultivator within the meaning of Section 2(1A)(b) of the Income-tax Act, 1961.

Analysis: The substantial question had already been concluded in the assessee's own case, where the income derived from such activity was held to be agricultural income. Following that binding view, the Court answered the question against the revenue.

Conclusion: The activity was treated as a process ordinarily employed by the cultivator, and the question of law was decided in favour of the assessee.

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