Indra Prasanna Mukerji, J. - (1.) IT is because of the utmost fairness shown by the learned Counsel on both sides that both these writ applications can be disposed of, so quickly, by this common order. The writ petitioner is a well -known seller of amongst other things, flower and fruit seeds. They claim to grow the plants out of which these seeds are obtained, in their farms at (1) Kalimpong, West Bengal, (2) Srinagar, Kashmir, (3) Warangal, Andhra Pradesh, (4) Kurnool, Andhra Pradesh, (5) Ranchi, Jharkhand and (6) Renebennur, Karnataka.
(2.) THE writ petitioner wants to treat the income out of sale of these seeds as agricultural income and has claimed exemption under Section 10(1) of the Income Tax Act, 1961. The Income Tax Authorities have so far refused to grant the exemption and have passed the impugned assessment order dated 28th March, 2013 during the pendency of the writ application. There was no stay of assessment, pending hearing of the writ application. Learned Counsel for the writ petitioner Mr. D.K. Shome, learned senior Advocate supplemented by Mr. Ahin Chowdhury, learned senior Advocate invokes Section 131 of the above Act which clothes the assessing officer with the power of discovery and inspection which the civil Court enjoys. He draws my attention to Order XXXIX Rule 7 of the Code of Civil Procedure where the Court has the power to order inspection of the property which is the subject matter of the suit.
(3.) I think he is right. If one makes a proper interpretation Section 131 of the Act, the Assessing Officer is also vested with the above power. Hence, he has the power to inspect the farms of the writ petitioner.;