9911796707
TMI Blog1984 (6) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... income thereof should not be included in assessing him to agricultural income-tax. In para 2 of the original petition, the petitioner specifically states, that this writ petition is concerned with the assessment year 1980-81. Even so, the petitioner has in the prayer portion of the original petition, para 11, impugned Exhibits P-3 and P-4 orders also. Exhibit P-3 is an appellate order passed by the Appellate Assistant Commissioner in the case of the petitioner for the years 1976-77 to 1980-81. The assessment made for the year 1980-81 as per Exhibit P-1 order was confirmed in Exhibit P-3 in so far as the assessment included the income from the properties standing in the name of the wife. Exhibit P-4 is an order passed by the Deputy Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tailed consideration in later years is uncalled for. The counsel for the Revenue submitted further as follows:-In Exhibit P-3, appellate order (from 1976-77 onwards), the Appellate Assistant Commissioner has categorically found that the Revenue found on enquiries that the petitioner's wife had no source of income much less an independent source of income and the Agricultural Income-tax Officer on an evaluation of the facts and circumstances found in the previous years' assessments that the property, 8.70 acres of rubber plantation, could have been purchased only with the funds belonging to the petitioner. It was on this basis, the Revenue included the income from that property along with the agricultural income of the petitioner. The findin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the previous years 1976-77 to 1979-80 cannot be said to be conclusive or final. There is no question of res judicata either. But all the same it is settled law that when a particular question of fact or law is decided in one year and an identical matter or question comes up for consideration in the subsequent year, the decision rendered in the previous year will be certainly "good and cogent evidence" in the subsequent year. (See the decision of the Supreme Court in M. M. Ipoh v. CIT [1968] 67 ITR 106 at 118 (SC)). In E. V Koradu v. Commr. of Agrl. L T [1980] 122 ITR 615 (Ker) the inclusion of the income from the property standing in the name of the wife, as the income of the assessee, was upheld by the Appellate Tribunal, for the years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s counsel for the Revenue pointed out, this it was entitled to do The Supreme Court itself in the decision in M. M. Ipoh v. CIT [1968] 67 ITR 106 at 118 has pointed out that although the prior assessment proceedings would not constitute res judicata, they are cogent piece of evidence in subsequent years in respect of matters on which the Tribunal has got to form an opinion or conclusion. It is only from that point of view that the Tribunal in the present case has relied upon the prior assessment proceedings. In the circumstances, it cannot be said that the Tribunal was not justified in coming to the conclusion that it did." The same reasoning will apply herein also. It may be that, so far as this year is concerned, in Exhibit P-1 order th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nassailable. Equally so the order rendered in revision, Exhibit P-4. The only other plea made by the counsel for the petitioner is that the income estimated is arbitrary. It is common ground that the did not maintain proper accounts. He was not able to substantiate the returns. The, situation called for an "estimate" being made. The Agricultural Income-tax Officer, on the basis of previous records arid other attendant circumstances, made an estimate. It is open to him to do so. It is settled law that in all estimates, some element of arbitrariness is inevitable. On perusing through Exhibit P-1 assessment order, I am unable to accept the plea that the order of assessment is so unreasonable or arbitrary as to transgress the limits imposed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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