https://www.taxtmi.com/caselaws?id=15861 Exemption under section 4(b) of the Tamil Nadu Agricultural Income-tax Act could not be denied on a finding that the trust status was doubtful when earlier assessments had treated the assessee as a trust and the Revenue had not disputed that character before the Tribunal. The Tribunal's insistence on the trust deed without prior notice, and its reliance on suspicion rather than evidence, deprived the assessee of a fair opportunity to explain the application of trust income. The order rejecting exemption was therefore unsustainable, and the matter was remitted for fresh disposal in accordance with law. en-us Wed, 27 Aug 1997 00:00:00 +0530 Sat, 29 Aug 2009 15:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15861 Exemption under section 4(b) of the Tamil Nadu Agricultural Income-tax Act could not be denied on a finding that the trust status was doubtful when earlier assessments had treated the assessee as a trust and the Revenue had not disputed that character before the Tribunal. The Tribunal's insistence on the trust deed without prior notice, and its reliance on suspicion rather than evidence, deprived the assessee of a fair opportunity to explain the application of trust income. The order rejecting exemption was therefore unsustainable, and the matter was remitted for fresh disposal in accordance with law. Case-Laws Income Tax Wed, 27 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15861