2025 (12) TMI 413

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....r the Respondent : Ms. M. Subashri, Addl. CIT (Virtual) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 30.06.2025 passed by the Addl/JCIT(A)-1, Nashik for the assessment year 2017-18. 2. The assessee raised 5 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A....

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.... the assessee are agricultural income and not liable to tax. He vehemently argued that the Silver Oak trees are not of spontaneous growth, unlike forest trees, but were planted and nurtured by the assessee, cut and sold as log and the income so derived constitutes agricultural income. The ld. AR placing reliance on the decision of the Hon'ble High Court of Madras in the case of United Nilgiri Tea ....

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....ited Nilgiri Tea Estates Company Ltd. v. The Tamil Nadu Sales Tax Appellate Tribunal & Ors (supra), wherein, the Hon'ble High Court was pleased to hold the cut/sized shade trees would constitute "agricultural produce and relevant portion of the said order is reproduced herein below for better understanding: 14.1. To understand, what would constitute "agriculture", it may be relevant to re....

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.... variety and they are used as shade trees in tea estates in southern parts of India. These shade trees viz., Silver Oak need to be attended to periodically and they have to be planted and grown at particular intervals/distance to serve its purpose as shade trees for growth of tea plants. It is not the case of the Revenue that the growth of Silver Oak is wild or spontaneous, rather it is the case o....