1969 (12) TMI 20

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..... he assessment order dated 30th October, 1964, made on one Mallappa Siddappa Panadare, father of the petitioner, under the Mysore Agricultural Income-tax Act, 1957, hereinafter called " the Act ", and also the notices of demand issued to the petitioner, marked as exhibits " C " and " E " which were served on the petitioner. The assessment in question relates to the assessment year 1963-64. The asse .....

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..... e particulars of the area under cultivation, the nature of the crop raised, the gross yield and the cultivation expenses. Where the assessing authority proposes to proceed under section 19(4) and makes an order of assessment to the best of judgment, the basis for the proposed assessment should have been put to the assessee and an opportunity should have been given to the assessee to show cause as .....

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