9911796707
TMI Blog1976 (5) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... hey were assessed to agricultural income-tax either as individuals or legal representatives of their deceased father in respect of the assessment years 1958-59 to 1967-68. The returns of their income from their rubber estates were rejected by the assessing authority and assessments were completed on best judgment basis. The assessees failed in their appeals before the statutory authorities and hence the following questions have been referred to us by the Tribunal at the instance of the assessees: " (i) Whether, on the facts and in the circumstances of the case, the inspection and seizure of the account books on October 11, 1961, are valid in law and whether the details of crop collected by the officer on the date of inspection without not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sentative, Shri K. M. Michael, although copies of these statements were not given to them. They were thus denied a reasonable opportunity for contradicting those statements. The assessees also contended that the total yield of 1,30,375 lbs. shown in the book for the period from May 4, 1960, to February 7, 1961, did not represent the yield from the assessees' estate as it included rubber sheets brought to the estate by 23 persons in the neighbourhood for drying them in the assessees' smoke house. It is contended that this fact was not properly verified by the officers and the estimate made on the basis of this inflated figure not only for that particular year but for the other years also is erroneous and unrelated to the correct position. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the assessees, and as such they are not a proper basis for making an estimate. The finding of the Commissioner was rightly rejected by the Tribunal for the reason that the Commissioner had not taken into account relevant facts such as the nature of the growth, girth and variety of the rubber trees, etc. Consequently, it would appear that the only reliable evidence available to the department was the evidence relating to the year in which the inspection was conducted. The necessary facts for drawing an inference as to the years preceding or following the year in which the inspection was conducted do not appear to have been found by the Tribunal. In the light of what is stated above, we answer questions (i) and (iii) in the affirmative, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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