1994 (10) TMI 28

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..... to the assessment years 1986-87, 1987-88, 1988-89 and 1989-90. The only ground urged before us relates to the quantum of expenses allowed by the Tribunal. The assessee has got ten acres of land, of which the effective yielding area is 7.5 acres. The area is mainly a coffee plantation, inter-planted with pepper, arecanut and coconut, there being 330 pepper-vines, 160 arecanut trees and 4 coconut t .....

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..... te of Rs. 4,000 per acre as per the guidelines. The question is whether this should be allowed or not. Admittedly, the assessee has not kept any accounts. Therefore, the expenses can only be estimated as in the case of the income. The Appellate Assistant Commissioner estimated the same at the figures mentioned earlier which were enhanced by the Tribunal. This enhancement has been made with their .....

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..... the guidelines and rely on it, and at the same time ignore the other part. We have to read the guidelines as a whole and arrive at a decision. Even otherwise what is provided are only guidelines, i.e., facts and figures, which may be kept in mind while making the assessment. They are not totally binding. The quantum of expenses will depend upon the area where the estate is situate, the nature of m .....

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..... Nabeesa Beevi v. Agrl. ITO [1987] 163 ITR 78 to contend that the guidelines issued by the Board of Revenue are relevant material in allowing the expenses. That was a case where there was no inspection of the estate and no other materials were available before the Assessing Officer to arrive at an estimate of the yield. In these circumstances, this court stated that though the guidelines were not c .....

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..... with coffee, pepper, arecanut and coconut. It is not possible to dissect one item from the rest and allow separate expenditure in the absence of any material to sustain such a grant. The orders of the Tribunal do not, therefore, suffer from any infirmity. They are eminently reasonable ones. We decline to interfere with them. The tax revision cases are dismissed. No costs.
Case laws, Decisio .....

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