https://www.taxtmi.com/caselaws?id=8311 Relief under Article 226 was declined because the petition was founded on suppression of material facts: the assessee did not disclose that stay orders in the central income-tax proceedings had prevented communication of the relevant assessment orders. For tea-derived agricultural income, the statutory scheme required the agricultural income-tax authority to rely on the central income-tax computation and the corresponding assessment order or certified copy. The court also noted that the assessment for the relevant year had already been completed within time. On that incomplete factual foundation, the rule was discharged and the interim protection vacated. en-us Wed, 03 Jun 1970 00:00:00 +0530 Thu, 09 Apr 2009 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8311 Relief under Article 226 was declined because the petition was founded on suppression of material facts: the assessee did not disclose that stay orders in the central income-tax proceedings had prevented communication of the relevant assessment orders. For tea-derived agricultural income, the statutory scheme required the agricultural income-tax authority to rely on the central income-tax computation and the corresponding assessment order or certified copy. The court also noted that the assessment for the relevant year had already been completed within time. On that incomplete factual foundation, the rule was discharged and the interim protection vacated. Case-Laws Income Tax Wed, 03 Jun 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8311