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1971 (10) TMI 34 - SC - Income TaxWhether the Central Incometax Officer's computation should be hold to be legally binding in all cases and in all circumstances on the Agricultural Income-tax Officer? Held that:- There was no provision in the Kerala Act or the rules authorising the Agricultural Income-tax Officer to disregard the computation of the tea income made under the Income-tax Act. If, therefore, an assessment had been made by the Central Income-tax Officer before the assessment of income by the Agricultural Income-tax Officer the latter was bound to accept the computation of the income made by the Central income-tax authorities. The principle which has been applied in the present case by the High Court is on the same lines and it is unnecessary for us to express any opinion on the question whether in every case the Agricultural Income-tax Officer is bound to accept the computation made by the Central income-tax authorities and only allow additional deductions which may be permissible under the Agricultural Income-tax Act. Appeal dismissed.
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