Commissioner's report remains relevant despite later inspection; it must be considered for assessing probable agricultural income.

A commissioner's report obtained after the accounting year cannot be rejected as irrelevant merely because the inspection was later in time. Section 31(4) of the Agricultural Income-tax Act, 1950 requires the appellate authority to consider the report before deciding the appeal, and Section 38(c) with Rule 25A recognises such material as relevant to yield and cultivation expenses. Although income and expenditure may vary from year to year, a later inspection can still assist in estimating probable income for the accounting year if it is otherwise relevant and acceptable. The revisional order was quashed because the report was discarded on an unsustainable assumption that each assessment year is wholly independent.

---

---

Issues: Whether the revisional authority was justified in rejecting the commissioner's report as irrelevant merely because it related to an inspection conducted after the accounting year.

Analysis: Section 31(4) of the Agricultural Income-tax Act, 1950, expressly permits the appellate authority to issue a commission in appropriate cases and requires the appeal to be decided only after considering the commissioner's report. Section 38(c) of the same Act and Rule 25A of the Agricultural Income-tax Rules, 1951, show that such a report is contemplated as relevant material for determining yield and cultivation expenses. Although yield and expenditure may vary from year to year, that does not render a later inspection report irrelevant; the report must be considered along with objections and used to the extent it is relevant and acceptable for assessing the probable income for the accounting year.

Conclusion: The rejection of the commissioner's report on the sole ground that each assessment year is independent was unsustainable, and the impugned revisional order was quashed with a direction to reconsider the revision afresh on the entire material, including the commissioner's report.

---