1968 (8) TMI 24

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..... ISAAC J.- This is a reference made by the Kerala Agricultural Income-tax Appellate Tribunal under section 60(1) of the Agricultural Income-tax Act, 1950, on the application of the assessee. The question referred is: " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in including the sum of Rs. 3,600 as agricultural income in the assessment of the Hind .....

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..... e agricultural income. The position is also well settled by a number of decisions. Reference may be made to the decision of the Patna High Court in E. C. Danby v. Commissioner of Income-tax the decision of the Privy Council in Premier Construction Co. Ltd. v. Commissioner of Income-tax and the decision of the Supreme Court in Maharajadhiraja Sir Kameshwar Singh v. Commissioner of Income-tax. In .....

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