TMI Blog1971 (7) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... she held 37.57 acres. The assessing officer, however, was of the view that an extent of 51.59 acres was deliberately omitted from the application for composition and, in that view, he added on the same to the extent of holding of the petitioner and assessed her to tax. Apparently, the Agricultural Income-tax Officer who dealt with the subject and passed the above order on January 30, 1966, was influenced by the earlier decisions taken by the assessing authorities year after year for the assessment years commencing from 1960-61 to 1964-65. In fact, it is not in dispute that the writ petitioner in proceedings initiated against her under section 35 of the Act, on the ground that the above extent of 51.59 acres was omitted from being composed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roperty by the petitioner. It is not disputed that the Commissioner had enough material before him to adjudge whether the above extent of land should be included in the holding of the petitioner on the ground that they are not excludible as being held in trust by her. But, on the other hand, he was content in disposing of the revision petition on the only ground that such exemption, even if it could be claimed by the petitioner, could only be earned in an assessment proceeding under section 17 and not in a summary proceeding under section 34 of the Act. It is in this view, he dismissed the revision petition. As against this, the present writ petitions are filed. Learned counsel for the petitioner raises three contentions: The first one is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns as follows: "The assessment is final and conclusive between the parties only in relation to the assessment for the particular year for which it is made. No doubt a decision reached in one year would be a cogent factor in the determination of a similar point in a following year, but I cannot think that it is to be treated as an estoppel binding upon the same party for all years." The quintessence of this decision is that even though such finding on relevant material given after hearing the parties in assessment proceedings may not have the binding effect as being res judicata or having the effect of estopping the person to set up or argue otherwise, yet, that would be a very relevant consideration for the authorities to consider, whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicially to that party without hearing him in full or without giving him an opportunity to state his objections to a proposal which that Tribunal intends to adopt so as to ultimately affect the vested rights of the party before him. In this case, the petitioner applied for composition noting that a specific extent of land was held by her. The assessing authority wanted to increase the said holding for reasons better known to it. This was done without notice to the petitioner who is the principal party aggrieved by such inclusion. In those circumstances, I am of the view that the principles of natural justice also have been violated. The third point is whether at this stage and in the nebulous state of facts on record, I should undertake t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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