1980 (12) TMI 45

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ncome from ten acres of middle aged cardamom plantation, out of the total extent of 43.04 acres, at 10 Kgs. per acre for 1967-68 and at 12 Kgs. per acre for 1968-69 and 1969-70 ; this was found to have been done on the basis of the report of spot inspection conducted on August 1, 1965. The Dy. Commr. took the view that the yield ought not to have been estimated on the basis of that inspection report for the period relevant to the assessment years 1967-68 to 1969-70 as it could have been related only to the assessment of the accounting years 1964-65 and 1965-66. He also observed that as per the inspection report, the yield estimated from the drought affected area was 30 Kgs. per acre for the 1963-64 season. He, therefore, took up the matter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ation, the section indicates that, in a case where exercise of that jurisdiction would affect an assessee adversely, any variance of the assessment can be done only subject to the provisions of the Act. In other words, the proceedings would be also subject to the periods of limitation provided for the different proceedings under the Act. It may be permissible to exercise that jurisdiction to the benefit of an assessee at any time ; but there should be some reasonableness regarding the time-limit: and nine years after the assessments have become final is not certainly a reasonable period within which that jurisdiction can be invoked." We have already noticed that the assessment in respect of the years 1967-68, 1968-69 and 1969-70 was compl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d within reasonable time once the assessment becomes, final, lest it be a Damocles' sword hanging over the head of the assessee for all time. We have not been shown anything to justify the inordinate delay between the completion of assessment for the years 1967-68 and 1968-69 on November 2, 1967, and November 20,1968, respectively, on the one hand and its reopening on August 31, 1978, on the other, the delay being about 11 years in one case and about 10 years in the other. The assessment for the year 1969-70 was completed only on March 1, 1974, and its reopening as per the order dated August 31, 1978, could not be said to be not within a reasonable time. This being the position, we consider it just and proper to hold that the order of the D .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X