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TMI Blog1970 (8) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... aw. The appellant is a partnership firm registered under the Indian Partnership Act, 1932. It consists of two partners. The partnership owns two estates, namely : (1) Chowkhani Tea Seed Estate, and (2) Mahadeobari Tea Estate. The dispute in this case is as to the extent of the liability of the appellant to pay the agricultural income-tax under the Assam Agricultural Income-tax Act, for the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence these appeals. Though several grounds were urged before the High Court in support of the relief prayed for by the appellant, in this court Mr. A. K. Sen, its learned counsel, advanced only two grounds, namely, (1) the impugned assessments are invalid as those assessments were made piecemeal ; and (2) the best judgment assessments were made arbitrarily. There is no basis for the contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollows : (A) TEA INCOME Income determined in respect of the Mahadedbari T. E. Rs. 1,19,303 (B) NON-TEA INCOME As per books of a/cs. produced already Rs. 17,934 Net agricultural income Rs. 1,37,237 Tax @ 28.98 pies in the rupee Rs. 39,771.29 nP. Issue D. N. and Challan (Sd.) G. B. Philip, 4-5-61. Agricultural Income-tax Officer, Assam, Shillong. " The assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee calling upon him to produce his income-tax assessment orders for the relevant assessment years. The assessee shall produce those orders within a month of the receipt of the notice. If he produces those orders, the impugned assessment orders shall stand cancelled and the assessing officer shall assess the assessee afresh. If the assessee fails to produce those orders, the impugned asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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