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Challenge to assessment orders under the Assam Agricultural Income-tax Act for multiple years, application for cancellation and fresh assessments under section 21 of the Act, delay in disposal of the application, interpretation of relevant sections of the Act, submission of Central income-tax assessment orders, quashing of impugned assessment orders, release of attachment, compliance with directions, consequences of failure to submit Central assessment orders. The judgment involves a challenge to assessment orders under the Assam Agricultural Income-tax Act for the years 1959-60, 1960-61, and 1961-62, along with demand notices and recovery proceedings. The petitioner, an estate executor, did not file returns as required by law, leading to best judgment assessments under section 20(4) of the Act. The petitioner later applied under section 21 of the Act for cancellation and fresh assessments, citing delays in disposal of the application. The court emphasized the importance of complying with the law and submitting Central income-tax assessment orders to facilitate proper assessment under the Act. The judgment delves into the definitions and provisions of the Assam Agricultural Income-tax Act, specifically highlighting the definition of agricultural income, the treatment of income from cultivation and manufacture of tea, and the computation of agricultural income-tax. The court refers to relevant sections and rules regarding the assessment of agricultural income from tea cultivation and emphasizes the need for accurate computation based on Central income-tax assessment orders. The judgment underscores the significance of following statutory provisions for fair and lawful assessment under the Act. The court directs the petitioner to submit copies of Central income-tax assessment orders within a specified timeline for proper assessment under the Assam Agricultural Income-tax Act. Failure to comply would result in the validity of the impugned assessment orders and related proceedings. The judgment emphasizes the need for timely submission of required documents and compliance with directions from the Agricultural Income-tax Officer. It also addresses the release of attachments and sets clear consequences for non-compliance with the court's directives, ensuring adherence to legal procedures and timelines for assessment under the Act. The judgment concludes by disposing of the rule without costs, with agreement from both judges involved in the decision. It reiterates the importance of submitting Central income-tax assessment orders promptly and complying with the court's directions for the proper assessment of agricultural income-tax under the Assam Agricultural Income-tax Act. The ruling aims to ensure fairness, adherence to legal requirements, and timely resolution of assessment issues for the benefit of both the revenue authority and the assessee.
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