https://www.taxtmi.com/caselaws?id=276593 After rejection of an assessee's return and resort to best-judgment assessment, the assessing authority may estimate both gross agricultural income and allowable deductions on the same footing. The deduction figure stated in the return is only an evidentiary admission and is not binding once the return has been rejected. There is no statutory bar on allowing a larger cultivation expense deduction if the available materials and best judgment support it, and estoppel does not prevent the assessee from obtaining that larger allowance. The authority is therefore not confined to the deduction claimed in the return. en-us Fri, 01 Nov 1963 00:00:00 +0530 Wed, 14 Nov 2018 14:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276593 After rejection of an assessee's return and resort to best-judgment assessment, the assessing authority may estimate both gross agricultural income and allowable deductions on the same footing. The deduction figure stated in the return is only an evidentiary admission and is not binding once the return has been rejected. There is no statutory bar on allowing a larger cultivation expense deduction if the available materials and best judgment support it, and estoppel does not prevent the assessee from obtaining that larger allowance. The authority is therefore not confined to the deduction claimed in the return. Case-Laws Income Tax Fri, 01 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276593