https://www.taxtmi.com/caselaws?id=271704 Where an assessee failed to produce prescribed books and supporting material to substantiate agricultural yield, the authority could reject the EB-2 register and adopt a best judgment assessment based on average yield of earlier seasons, acreage, climatic conditions and surrounding facts; the coffee income addition was therefore sustained. On pepper vines, an estate inspection disclosed 2,000 vines, and the assessee did not dislodge that factual basis; the estimate, moderated for disease-affected vines, was held reasonable. The revision petition accordingly failed and both additions were left undisturbed. en-us Mon, 25 Jan 2016 00:00:00 +0530 Sat, 13 Feb 2016 10:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271704 Where an assessee failed to produce prescribed books and supporting material to substantiate agricultural yield, the authority could reject the EB-2 register and adopt a best judgment assessment based on average yield of earlier seasons, acreage, climatic conditions and surrounding facts; the coffee income addition was therefore sustained. On pepper vines, an estate inspection disclosed 2,000 vines, and the assessee did not dislodge that factual basis; the estimate, moderated for disease-affected vines, was held reasonable. The revision petition accordingly failed and both additions were left undisturbed. Case-Laws Income Tax Mon, 25 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271704