TMI Blog1992 (8) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... e files of the Agricultural Income-tax Officer-11, Nagercoil, during the assessment years in question and the petitioner was permitted to compound the tax payable by him on payment of Rs. 3,731 for each of the above assessment years. The tax was determined by applying the provision for computation of 41.31 ordinary acres determined as equivalent to 80.06 standard acres. The Commissioner of Agricultural Income-tax apparently on a report from the Assistant Commissioner of Agricultural Income-tax, Nagercoil, initiated proceedings under section 34 of the Act on the ground that the calculation and determination of standard acres have not been properly arrived at and that there had been an error in actually working out the standard acres. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to the show-cause notice issued by the Commissioner. The files relating to the revisions also do not disclose the actual receipt of any explanation from the petitioner. In the light of the materials available before us, we are unable to come to a positive finding that the Commissioner passed orders without considering the explanation which was stated to have been sent. In the absence of positive materials, no exception could be taken to the statement contained in the order that no explanation was received from the petitioner pursuant to the show-cause notice. Be that as it may, we have to consider the claim on behalf of the petitioner with reference to the peculiar facts and circumstances of the case and the mere fact that the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e effected by the different method of calculation adopted by the Commissioner. It could not be asserted with justification that the Commissioner had properly dealt with the matter objectively in the order finally passed. In view of the above, we are of the view that the order, as passed, cannot be sustained and that the interests of justice require that the same should be set aside and the assessee should also be given a fair and reasonable opportunity of being heard before proceeding further in the matter. The impugned order is set aside. The tax revision cases are allowed. The Commissioner of Agricultural Income-tax shall restore the proceedings and proceed in the matter afresh in accordance with law. The assessee shall submit his expla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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