1971 (8) TMI 73

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..... Mysore Agricultural Income-tax Act, 1957, hereinafter called " the Act ". The respondent issued a notice to the petitioner under section 18(2) requiring him to submit his return of income for the assessment years 1965-66, 1966-67 and 1967-68 ; but the petitioner did not file any return. Thereafter, the respondent_ issued a proposition notice under section 19(4) of the Act proposing to assess the .....

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..... of assessment violates the rules of natural justice. In the proposition notice, the respondent proposed to compute the groundnut yield at five quintals per acre ; but in the assessment order he has computed the said yield at 13.6 quintals per acre and the income determined on account of groundnut crop is more than what was proposed to be assessed in the proposition notice. The learned High Court .....

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