https://www.taxtmi.com/caselaws?id=8560 Agricultural income had to be computed under the assessee's regularly employed cash method unless the assessing officer first formed and recorded the statutory opinion that income could not properly be deduced from that method. The coffee crop proviso did not create an unrestricted power to substitute point-based computation; it only operated after the jurisdictional precondition in the main provision was satisfied. Mere signature on the assessment order did not amount to real consent to the altered basis of assessment. On that reasoning, point-based computation was invalid and the regular accounting method governed the assessments. en-us Wed, 09 Jun 1971 00:00:00 +0530 Thu, 30 Apr 2009 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8560 Agricultural income had to be computed under the assessee's regularly employed cash method unless the assessing officer first formed and recorded the statutory opinion that income could not properly be deduced from that method. The coffee crop proviso did not create an unrestricted power to substitute point-based computation; it only operated after the jurisdictional precondition in the main provision was satisfied. Mere signature on the assessment order did not amount to real consent to the altered basis of assessment. On that reasoning, point-based computation was invalid and the regular accounting method governed the assessments. Case-Laws Income Tax Wed, 09 Jun 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8560