1976 (2) TMI 12 - HC - Income Tax

Summary

The petitioner challenged assessments for 1972-73 and 1973-74 under the Bengal Agricultural Income-tax Act, 1944. The main issue was the calculation of agricultural income received by the assessee. The court found errors in the assessment orders and directed the Agricultural Income-tax Officer to recompute the income based on actual receipts. The rule was made absolute with no costs.