TMI Blog1976 (11) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... in the district of Dibrugarh and Bhubrighat Tea Estate in the district of Cachar left by late P.C. Syam. It is common case that the petitioner is liable to pay agricultural income-tax in accordance with law. The petitioner did not file return in accordance with law, and, accordingly, the taxing authority had no other alternative but to pass best judgment assessment as provided under sub-section (4) of section 20 of the Assam Agricultural Income-tax Act, hereinafter referred to as " the Act ". After the assessments were made and the petitioner came to know about them, he filed an application under section 21 of the Act for all the three assessment years for cancellation of the assessments and for fresh assessments as stated in the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans that portion of the income derived from the cultivation, manufacture and sale of tea as is defined to be agricultural income for the purposes of the enactments relating to the Indian income-tax. (b) ' agricultural income-tax ' means the tax payable under this Act." The second proviso to section 8 of the Act reads as follows: Provided further that in cases of agricultural income from cultivation and manufacture of tea the agricultural income for the puposes of this Act shall be deemed to be that portion of the income from cultivation, manufacture and sale which is agricultural income within the meaning of the Indian Income-tax Act, and shall be ascertained by computing the income from cultivation, manufacture and sale of tea as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation of the Indian Income-tax Officer. " Rule 8 of the Income-tax Rules, 1962, reads as follows : " 8. Income from the manufacture of tea.--(1) Income derived from the sale of tea grown and manufactured by the seller in India shall be computed as if it were income derived from business, and forty per cent. of such income shall be deemed to be income liable to tax. (2) In computing such income an allowance shall be made in respect of the cost of planting bushes in replacement of bushes that have did or become permanently useless in an area already planted, if such area has not previously been abandoned, and for the purpose of determining such cost, no deduction shall be made in respect of the amount of any subsidy which, under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petition is a petition dated June 4, 1971, wherein it has been stated as follows : " Assessment year 1959-60--The assessment has been set aside, by the AAC and the assessment is still pending. Assessment year 1960-6l--Remanded by the AAC and is still pending. Assessment year 1961-62--Since revised by the ITO after giving effect to the order of the Appellate Assistant Commissioner. " It is submitted by the learned counsel for the petitioner that regarding the Central assessment for the assessment year 1961-62, the petitioner could not obtain copy of the assessment order as the file was sent to the Tribunal by the authority concerned. Under these circumstances the petitioner was not able to file the return and, therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ursuance thereof are quashed and the attachment is also released. Both the petitioner and the Agricultural Income-tax Officer are directed to comply with the directions given hereinabove promptly and timely; we would also like to make it clear that if the Central income-tax assessment orders have already been finalised and if the assessee does not file the copies of the Central Income-tax assessment orders for the three assessment years in question within the time allowed hereinabove before the Agricultural Income-tax Officer, then the impugned assessment orders passed under section 20(4) of the Act and the demand notices issued and the recovery proceedings started in pursuance thereof will stand valid. The rule is accordingly disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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