https://www.taxtmi.com/caselaws?id=276623 Sale proceeds of coffee produced and sold before 1 April 1954 were taxable when received in the relevant previous years, because the charging provision and section 4 brought agricultural income received in that year into the total agricultural income, and no additional time limit could be read into the definition. The earlier exclusion in rule 10 could not displace the statutory charge after its retrospective deletion. The amount omitted at the original assessment was also held to have escaped assessment, since section 35 applied broadly to income escaping assessment "for any reason", including a later retrospective change in law that removed the basis of the original non-taxation. The reassessment was therefore valid. en-us Tue, 06 Aug 1957 00:00:00 +0530 Wed, 14 Nov 2018 18:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276623 Sale proceeds of coffee produced and sold before 1 April 1954 were taxable when received in the relevant previous years, because the charging provision and section 4 brought agricultural income received in that year into the total agricultural income, and no additional time limit could be read into the definition. The earlier exclusion in rule 10 could not displace the statutory charge after its retrospective deletion. The amount omitted at the original assessment was also held to have escaped assessment, since section 35 applied broadly to income escaping assessment "for any reason", including a later retrospective change in law that removed the basis of the original non-taxation. The reassessment was therefore valid. Case-Laws Income Tax Tue, 06 Aug 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276623