Best judgment assessment of agricultural income must rest on disclosed material and reasoned findings, not cryptic orders.

Best judgment assessment of agricultural income is permissible where no accounts are maintained, but it must rest on disclosed, relevant material and a rational basis for the yield or income fixed. Here, the inspection report and other supporting material were not properly discussed, tested against comparable cases, or explained in the assessment orders, so the assessment could not be treated as fair or rational on the record. The Tribunal, as final fact-finding authority, was required to give a reasoned order showing the evidence considered and the basis of its conclusion. Its cryptic common order was therefore set aside and the matter remitted for fresh consideration.

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Issues: (i) Whether the best judgment assessments of agricultural income were fair, rational, and supported by material. (ii) Whether the Appellate Tribunal's common order sustaining the assessments was infirm for want of proper reasoning and consideration of relevant material.

Issue (i): Whether the best judgment assessments of agricultural income were fair, rational, and supported by material.

Analysis: The assessee had no accounts, so best judgment assessment was permissible. However, such assessment had to be made reasonably and on the basis of material. The inspection report relied on by the assessing authority was not discussed or its contents disclosed in the orders of the authorities below, and the material was not shown to have been tested against comparable cases or previous assessments. In the absence of an articulated basis for the yield and income fixed, the assessment could not be treated as shown to be fair or rational on the available record.

Conclusion: The assessments, to the extent sustained, were not shown to be based on a fair and rational appraisal of material and could not be upheld on the existing reasoning.

Issue (ii): Whether the Appellate Tribunal's common order sustaining the assessments was infirm for want of proper reasoning and consideration of relevant material.

Analysis: The Tribunal, being the final fact-finding authority, was required to disclose the questions arising for decision, the evidence on both sides, the findings reached, and the material relied on. The common order was found to be cryptic and laconic, and it did not disclose the basis on which the assessments were sustained in an understandable form. Such an order did not meet the standard of a proper adjudicatory determination.

Conclusion: The Tribunal's order was held to be infirm and not in accordance with law, and the matter was remitted for fresh consideration.

Final Conclusion: The revisions succeeded, the Tribunal's common order was set aside, and the matter was sent back for fresh disposal after proper consideration of all relevant materials.

Ratio Decidendi: A best judgment assessment must be supported by disclosed and relevant material, and the final fact-finding authority must pass a reasoned order showing the evidence considered and the basis of its conclusion; a cryptic or unexplained order cannot sustain such an assessment.

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