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Issues:
1. Revision filed under section 78 of the Kerala Agricultural Income-tax Act, 1991. 2. Assessment of agricultural income for the year 1988-89. 3. Rejection of returns and accounts by the Agricultural Income-tax Officer. 4. Dispute over income estimated from slaughter tapping of rubber trees. 5. Failure of the assessee to produce evidence and objections. 6. Validity of the order passed by the Deputy Commissioner (Appeals). 7. Jurisdiction of the court under article 226 or 227. Analysis: 1. The revision was filed under section 78 of the Kerala Agricultural Income-tax Act, 1991, by the petitioner, an assessee to agricultural income-tax, challenging the assessment for the year 1988-89. The Agricultural Income-tax Officer rejected the return filed by the assessee, proposing to estimate the assessable income at Rs. 70,000. Despite opportunities given to the assessee to object and provide evidence, the officer fixed the net income at Rs. 70,000, leading to a demand of Rs. 27,684. The Appellate Assistant Commissioner set aside the assessment and ordered a remit, specifically addressing the issue of income from slaughter tapping of rubber trees. 2. Following the remit, the assessee failed to produce relevant evidence and objections, resulting in a pre-assessment notice proposing to reject the returns and the lease deed submitted by the assessee. The Deputy Commissioner (Appeals) dismissed the revision filed by the assessee, noting that the assessee was given sufficient time to present evidence and objections but failed to do so. The Deputy Commissioner found the lease deed to be executed to circumvent the law, leading to the affirmation of the original assessment. 3. The court examined the jurisdictional aspect of the revision under section 78 of the Act. It was established that the order passed by the Deputy Commissioner (Appeals) was not revisable under section 78, but the court could exercise jurisdiction under article 226 or 227 if the order was unjust. However, upon reviewing the files and the assessee's conduct during the assessment process, the court found no infirmity or injustice in the orders passed by the Agricultural Income-tax Officer and the Deputy Commissioner (Appeals). 4. The court emphasized that the assessing authority and the revisional authority acted in accordance with the law, and the assessment was fair and reasonable. The assessee's failure to cooperate, produce evidence, and avail of opportunities led to a best judgment assessment. The court concluded that no injustice was done to the assessee, and the assessment was justified based on the circumstances and the assessee's actions. 5. Ultimately, the court found the tax revision case to be without merit and dismissed it, upholding the assessment made by the authorities and emphasizing the assessee's responsibility for the outcome due to non-cooperation and failure to utilize opportunities provided during the assessment process.
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