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2005 (12) TMI 66 - HC - Income TaxKerala Agricultural Income Tax Act, 1991 - whether sub-section (2) of section 4 if incorporated as deeming provision would make inroads into the powers of the Commissioner of Income-tax functioning under the Income-tax Act, 1961. - if the State Officers feel any mistake has been committed by the Central Officers in computing the agricultural income, it is always open to them to bring it to the knowledge of the Central Officers, but they cannot vary the computation made by the Central Officers. That being the legal position, we are inclined to hold that the computation made by the officers functioning under the Agricultural Income-tax Act, 1991, in respect of the assessment years 1994-95 and 1995-96 and other related assessment years is bad in law. Consequently orders passed by the assessing authorities, the appellate authorities and the Tribunal contrary to the computation made by the Central Officers are rendered invalid and are accordingly set aside. The assessing authority if so advised, may take up the matter before the Central Officers if they seek any variation of the computation already made by the Central Officers under the Income-tax Act, 1961, in accordance with law.
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