9911796707
TMI Blog1993 (2) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... sing authority has resulted in the petitioner coming to this court in this revision petition. The assessee derived agricultural income from tea. For the assessment year 1978-79, the assessee while filing its return also filed the order of assessment made under the provisions of the Income-tax Act. At the same time, it was pointed out that an appeal is pending against the said order and, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought rectification of the assessment order. This application of the petitioner was rejected by the Agricultural Income-tax Officer on the ground that the petitioner's remedy was only to challenge the assessment order by filing an appeal. This order of the said Officer has been affirmed both by the Deputy Commissioner (Appeals) as well as by the Appellate Tribunal. There is no dispute that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the income worked out under the Indian Income-tax Act, 1922, and left unassessed as being agricultural income shall be assessed under the State Act after allowing such deductions provided for in the State Act. Therefore, there can be no doubt that assessment under the State Act depends upon the computation of income for the purpose of the Central Act. The Agricultural Income-tax Officer relied on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances, we are of the view that the assessing authority in the instant case erred in refusing to rectify the assessment order. This is a most appropriate case where the power under section 37 of the Agricultural Income-tax Act should have been exercised by the assessing authority. Consequently, we allow this revision petition, set aside the order of the Deputy Commissioner of Commercial Taxes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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