TMI Blog1994 (3) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... 218 (Ker). But I do not agree. Briefly the facts. The petitioner owned six acres of land planted with cardamom. She was not in the habit of keeping any accounts, though she was an assessee under the Act. Her returns for the assessment years 1977-78 to 1980-81 (accounting years 1976-77 to 1979-80) were rejected and assessments completed to the best of judgment on December 3, 1981. But these assessments were set aside in appeal on January 4, 1983, and remitted back to the Agricultural Income-tax Officer for making fresh assessment after conducting an inspection of the petitioner's holdings. The petitioner did not, however, co-operate in the officer's attempts to conduct an inspection of the holdings--she did not even respond to any of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s exhibit P-2. The petitioner sought rectification of this order, the ground for which I am unable to discern and naturally the petition stood rejected. The assessments for 1977-78 and 1978-79 (namely exhibit P-1) and its confirmation by exhibit P-2 are challenged, on the only ground that the findings at the inspection held on December 17, 1985, could not be made use of to arrive at the yield during the years in question. This is stated as an absolute proposition of law and Ruby Rubber Works Ltd.'s case [1983] 139 ITR 218 (Ker) is stated to have held so. I may even at the outset point out that so far as the petitioner is concerned, her case is concluded on this point by the first appellate order dated January 4, 1983, which directed a f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges, of the properties included in the assessment order. A similar power is given to the Appellate Tribunal also under section 38(c), when the second appeal is pending before it. Rule 25A of the Agricultural Income-tax Rules, 1951 ("the Rules") lays down the procedure for applying for the issue of a commission, and that to be followed by the Commissioner, and by the appellate authorities subsequent to the receipt of the report. It is clear from the above that any inspection of the holdings could only be after the end of the previous year concerned, either when the assessment is pending finalisation before the assessing authority, or when the assessment is pending in appeal or second appeal before the Appellate Assistant Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of an inspection report prepared in 1974, the company is sought to be assessed in respect of the previous years relevant to the assessment years 1972-73 and 1973-74. According to the petitioner, the trees had yielded more income as years went by and the income of 1974 was, therefore, not a guide to the income in relation to the previous years. This, again, would depend upon the nature of the growth of the trees and their condition. This fact has to be determined." These observations point only to the necessity of adjusting the findings at the inspection to the state of affairs as they existed previously during the year in question. Naturally so, as the yielding trees or plants do not remain static. They may grow, or they may fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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