TMI Blog1993 (1) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... arch 31, 1984, and T.R.C. No. 58 of 1992 relates to the assessment year 1985-86 for which the accounting period ended on March 31, 1985. Admittedly, the assessee has no accounts. Notices were sent to him under section 35 read with section 18 of the Agricultural Income-tax Act. The assessee filed returns, His returns were not accepted. Based on an inspection report dated December 23, 1986, best judgment assessments were made for all the three years. Income for the assessment year 1983-84 was fixed at Rs. 86,970. For the assessment year 1984-85, the income was fixed at Rs. 97,120 and for the assessment year 1985-86, the income fixed was Rs. 71,670. The assessee possessed 30.40 acres of land, of which 18 acres were planted with coffee and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the assessee plainly submitted that this is a case where a best judgment assessment was warranted. His plea was that even assuming that a best judgment assessment could be made, it should be based on material. It was urged that the yield fixed for coffee and other crops is arbitrary. The price was also fixed arbitrarily. What is more, his grievance was not properly examined either by the first appellate authority or by the Appellate Tribunal. It was argued that the order of the Appellate Tribunal is cryptic and there has been no fair or proper consideration of the various pleas taken up before the Appellate Tribunal while disposing of the appeals. On the other hand, counsel for the Revenue, Mr. Vijayan Nair, argued that in a case of be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months after the closure of the accounting period for the year 1984-85 and nearly one year and nine months after the closure of the accounting period for the year 1985-86. How far the details noted in the inspection report could be used or relied on and to what extent the inspection report would be useful, etc., are anybody's guess. The contents of the inspection report have not been stated or discussed, either by the assessing authority or by the first appellate authority or by the Appellate Tribunal. We are not in a position to say whether the yield estimated and income fixed is in accord with the only material, which is not seen available in the case, i.e., the inspection report. There is no case for the Revenue that the income was fixed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not disclose the basis on which the best judgment assessments have been sustained in an understandable form, we hold that the order of the Appellate Tribunal is infirm and is not in accordance with law. We set aside the common order passed by the Appellate Tribunal dated February 23, 1991, and remit the matter to the Agricultural Incometax Appellate Tribunal for a proper consideration in accordance with law. The appeals shall be disposed of after adverting to all facts and circumstances, including the inspection report or comparable cases, if Any, and assessments of the assessee himself for the previous years, etc., as expeditiously as possible. The revisions are allowed. There shall be no order as to costs. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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