https://www.taxtmi.com/caselaws?id=16639 Agricultural income from trust property was held not to be subject to a registration condition under section 12A of the Income-tax Act, 1961, because clause (b) of section 4 of the Tamil Nadu Agricultural Income-tax Act, 1955 was construed as governing only the treatment of such income under the State enactment. The assessment also failed for breach of natural justice, as it was completed without adequate opportunity to produce records and present the case. The impugned orders were set aside and the matter remitted for fresh consideration. en-us Thu, 11 Sep 1997 00:00:00 +0530 Wed, 09 Sep 2009 11:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16639 Agricultural income from trust property was held not to be subject to a registration condition under section 12A of the Income-tax Act, 1961, because clause (b) of section 4 of the Tamil Nadu Agricultural Income-tax Act, 1955 was construed as governing only the treatment of such income under the State enactment. The assessment also failed for breach of natural justice, as it was completed without adequate opportunity to produce records and present the case. The impugned orders were set aside and the matter remitted for fresh consideration. Case-Laws Income Tax Thu, 11 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16639