9911796707
TMI Blog1981 (11) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... 65 and a surcharge of Rs. 2,759.51. Exhibit P-13 is the order of the 3rd respondent, the Dy. Commr. (Appeals) Agrl. I.T. and S.T., Kozhikode, dated August 17, 1979. The grievance of the petitioner against Ex. P-13 order is that it is without considering the relevancy of the reports submitted by the commissioner who visited the property on 27/28 of October, 1977, that the Dy. Commissioner disposed of the revision. A further submission made by the counsel for the petitioner is that though as per the accounts the salary paid to the karyastha came to Rs. 4,200 for the year, instead of allowing that deduction in full only a sum of Rs. 1,200 was allowed by the 1st respondent, the Agrl. ITO, in Ex. P-10 order, and that alone has been allowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he elaborate procedure in regard to the appointment of a commissioner and the manner in which the commissioners are to inspect the properties and make the report. Sub-rule (8) of r. 25A provides : " (8) When the report is submitted together with the evidence, the appropriate authority or the Appellate Tribunal shall serve on the parties concerned, a copy of the report and the evidence, and shall specify the time for filing objections, if any, by them and the matter shall be posted to a fixed day for hearing." Sub-rule (9) is to the following effect: " The appropriate authority or the Appellate Tribunal may, or on the application of any of the parties to the proceedings shall, examine the Commissioner personally, touching any of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year would not be exactly the same for another year; they would vary from year to year, without being constant in the very nature of things ; however, this fact would not be a justification for not considering the worth of the report on the ground that it represents the yield and the expense as observed at an inspection made subsequent to the end of the accounting year. The proper thing to do in the context of the provisions contained in ss. 31(4) and 38(c) of the Act and r. 25A of the Rules is to consider the report giving due weight to valid objection, if any, raised by the assessee, and make use of the data furnished by the commissioner to the extent it is found relevant and acceptable in determining the probable yield and expense durin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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