9911796707
TMI Blog1994 (1) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment year 1987-88 and has incurred expenses of Rs. 61,845 and after deducting the expenses the net agricultural income of the petitioner being Rs. 43,600 and the tax payable is Rs. 14,730. Aggrieved by the said order, the petitioner has come up to this court for the issuance of a writ of certiorari to call for and quash the proceedings of the second respondent in R. B. No. 66 of 1988, dated March 11, 1989. In the affidavit filed in support of the above writ petition, it is stated that during the assessment year 1987-88, the petitioner has not realised any income, but incurred loss, that while arriving at the total income of the petitioner, the first respondent has taken into account the cost of 25 lorry loads of fuel trees stored i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the affidavit that the first respondent has taken into account 1,200 trees and the income derived therefrom as Rs. 18,000 and that though there are a few silk cotton trees in the estate, they are well spread all over the estate and it is practically not possible to realise any income therefrom. So far as arecanut trees are concerned, it is pointed out in the affidavit that the first respondent has not taken into consideration any income, and that factually there are no arecanut trees in the estate. It is further alleged in the affidavit that before proceeding to take action under section 17(4) of the Act, the Agricultural Income-tax Officer should have made a personal local inspection of the estate to find out the actual state of affair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng returns nor filed returns within the stipulated time, and that, therefore, the assessing authority bid made the assessment under the best judgment. under section 17(4) of the Act, after a personal inspection by the Agricultural Income-tax Officer on February 21, 1987, and the gross agricultural income of the assessee has been determined at Rs. 1,05,445 allowing for reasonable expenditure. It is further stated in the counter-affidavit that the averment made in the affidavit that the petitioner has not realised any income and that he has incurred heavy loss is not correct, that the petitioner has not maintained any day-to-day accounts of agricultural income and expenditure, that therefore the inspection of the Agricultural Income-tax Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasonable. The petitioner has also been given an-opportunity to put forth his contention before the authorities. But, unfortunately, the petitioner has not chosen to do so. That apart, the petitioner has not even produced any material before the revisional authority to substantiate his contention that the best judgment assessment is erroneous in law. In the absence of any assistance from the petitioner/assessee, the first respondent himself has inspected the estate personally and then only arrived at the net income of the petitioner/ assessee and levied the tax for the assessment year 1987-88. I do not find any illegality or infirmity in the impugned order of the second respondent, confirming the order of the first respondent. This writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
