TMI Blog1968 (9) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... by this court on applications made by the assessee, who is the same in both the cases. I.T.R. Case No. 51 relates to the assessment year 1960-61, while the other case relates to the year 1961-62. There is only one question referred in each case ; and that question is the same, and it reads as follows : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in rejecting the yield of pepper returned by the assessee and confirming the estimated assessment of the yield by the Appellate Assistant Commissioner." The assessee owns a pepper plantation, a small rubber estate, some paddy lands and his residential property. For the assessment year 1960-61, the assessee returned a total income of Rs. 1,789.90. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the assessment year 1961-62 the Agricultural Income-tax Officer estimated the total agricultural income of the assessee at Rs. 36,395 as against Rs. 4,128.39 returned by the assessee, after rejecting his books of account. The pepper yield was estimated by him at 18 candies, as in the previous year, as against 8 candies 16 thulams and 15 lbs. disclosed by the assessee's accounts. The assessee went in apppeal before the Appellate Assistant Commissioner. As per the previous assessment year, he held that there was no reason to reject the assessee's accounts regarding income from rubber, and that the accounts should be accepted in this respect. Regarding the income from pepper, he did not consider the acceptability of the accounts ; and he est ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Agricultural Income-tax Officer on the basis of certain inspections and enquiries and that no such inspection or enquiry was conducted and that no estimate could be made on mere impression; gathered by, the enquiry or inspection as laid down in the decision of the High Court of Kerala in George Oommen v. Commissioner of Income-tax. The Appellate Assistant Commissioner his found that no inspection or enquiry as stated in the assessment order had been conducted. The assessment records, produced before us also do not reveal any such inspection or enquiry. The Appellate Assistant Commissioner has, therefore, discarded this and reduced, the estimate, to 18 candies as in the previous year. There is no contention before us that the yield for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from paddy and other miscellaneous produce from his residential compound. As regards the first ground, the comparison is to the yield as determined by the Income-tax Officer to the best of his judgment, and not to the yield as disclosed by the assessee's books of account. The fact that the yield disclosed by the books of account does not satisfactorily compare with the yield as estimated by the assessing authority for the previous accounting year is no ground for rejecting the accounts of an assessee. When the books of account are found unacceptable for valid reasons, the estimate of income made for the previous accounting year may provide in certain cases a guide in determining the income of the subsequent year on a best judgment basis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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