https://www.taxtmi.com/caselaws?id=16665 Sale proceeds from blue gum and wattle trees were treated as agricultural income only if the trees arose from basic agricultural operations on the land, such as tilling, planting or similar foundational activity, followed by continuing operations. Where the notice and assessment records did not allege or record those basic operations, the income could not be brought to tax as agricultural income under the Tamil Nadu Agricultural Income-tax Act, 1955. The reassessment basis also failed because the notice lacked the factual foundation needed to treat the receipts as escaped agricultural income, and the assessee was not required to meet a case never put forward. en-us Tue, 28 Jan 1997 00:00:00 +0530 Wed, 09 Sep 2009 12:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16665 Sale proceeds from blue gum and wattle trees were treated as agricultural income only if the trees arose from basic agricultural operations on the land, such as tilling, planting or similar foundational activity, followed by continuing operations. Where the notice and assessment records did not allege or record those basic operations, the income could not be brought to tax as agricultural income under the Tamil Nadu Agricultural Income-tax Act, 1955. The reassessment basis also failed because the notice lacked the factual foundation needed to treat the receipts as escaped agricultural income, and the assessee was not required to meet a case never put forward. Case-Laws Income Tax Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16665