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TMI Blog1969 (12) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... with the order of the Tribunal - Revenue's appeal is dismissed - - - - - Dated:- 1-12-1969 - Judge(s) : J. C. SHAH., K. S. HEGDE. JUDGMENT The judgment of the court was delivered by HEGDE J.-- These appeals by certificate arise from the decision of the High Court of Orissa, in Cases Nos. 82 and 83 of 1963 on its file wherein the High Court in exercise of its power under section 29(i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levied tax on that basis. Aggrieved by that decision, the assessee went up in appeal to the Assistant Collector of Agricultural Income-tax. The Assistant Collector not only dismissed the appeal of the assessee but enhanced the assessable income for the year 1952-1953 by Rs. 30,000 and for the year 1953-1954 by Rs. 20,000, after giving notice to the assessee to show cause against the proposed enhan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me-tax was justified in enhancing the assessment made by the Agricultural Income-tax Officer. Apart from coming to the conclusion that the materials placed before him by the assessee were not reliable, the Assistant Collector has given no reasons for enhancing the assessment. His order does not disclose the basis on which he has enhanced the assessment. The mere fact that the material placed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to levy whatever tax they may levy. It failed to bear in mind the scope of the power of the assessing authorities to levy assessment on the basis of best judgment. Therefore the Tribunal was clearly in error in confirming the decision of the Assistant Collector. Hence, the High Court was justified in interfering with the order of the Tribunal. In the result these appeals fail and they are dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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