2004 (10) TMI 85

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..... ed in these cases is as follows: "Whether, on the facts and circumstances of the case, is the finding of the Tribunal that income from 60.79 acres of unregistered coffee area is not included in the accounts of the assessee supported by any material or evidence?" The facts of the case are as follows: The assessee owns an estate by name "Woodland Estate" in Kalpetta. The assessee derived agric .....

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..... of the main items which was in dispute and which was decided by the Tribunal is the addition of Rs. 3,95,135 for 1982-83 and Rs. 4,55,925 for 1983-84 relating to 60.79 acres of coffee in Woodland Estate, Kalpetta, for which no coffee registration was obtained. The contention of the assessee was that so far as they are concerned, they have returned the entire agricultural income from the property .....

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