https://www.taxtmi.com/caselaws?id=190555 Subsequent authoritative interpretation of the law can constitute information supporting reassessment when an earlier exemption rested on a legal footing later displaced. The prior assessment of tendu leaf income had treated pruning of wild growth as agricultural income, but the later Supreme Court ruling that spontaneous growth without basic agricultural operations is not agriculture undermined that basis. Where the assessee asserted that later leases involved changed facts, the burden lay on it to prove planting or other basic cultivation. No satisfactory evidence of such change was produced, so the factual finding in favour of escaped assessment stood and the reassessment was upheld. en-us Thu, 26 Nov 1959 00:00:00 +0530 Sat, 18 Feb 2017 16:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190555 Subsequent authoritative interpretation of the law can constitute information supporting reassessment when an earlier exemption rested on a legal footing later displaced. The prior assessment of tendu leaf income had treated pruning of wild growth as agricultural income, but the later Supreme Court ruling that spontaneous growth without basic agricultural operations is not agriculture undermined that basis. Where the assessee asserted that later leases involved changed facts, the burden lay on it to prove planting or other basic cultivation. No satisfactory evidence of such change was produced, so the factual finding in favour of escaped assessment stood and the reassessment was upheld. Case-Laws Income Tax Thu, 26 Nov 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190555