Agricultural income-Income from mushroom spawn grown in nursery qualifies as agricultural income-Eligible for exemption-Issue restored to file of AO to determine whether spawn was actually grown by assessee-Reassessment is held to be valid.[S.10(1)] Assessee is engaged in the business of sale of mushroom spawns and claimed income from same as exempt, as per provisions of S. 10(1) of the Act being in nature of agricultural income. AO disallowed the claim on the ground that the assessee has not produced any evidence to demonstrate any mycelium grown on the same as claimed by assessee. On appeal the Tribunal held that whether findings of revenue called into question very claim of assessee that it had grown spawn accordingly the matter was to be restored to file of AO. with direction to first determine fact whether spawn was actually grown by assessee, taking into consideration evidences filed by assessee, and if so by what process. If it was found that the assessee was indulging in activity of growing spawns, issue of the claim of exemption under S. 10(1), be thereafter decided in accordance with law. As regards reassessment the Tribunal held that the reassessment is held to be valid.