https://www.taxtmi.com/caselaws?id=280752 The text examines legal limits on treating the full taxable turnover from tea sales as agricultural income, applying central computation/apportionment principles and constitutional distribution of legislative powers; it concludes such best-judgment assessments are vitiated where they ignore admissible deductions and recognized apportionment and lack jurisdiction to tax non-agricultural components. It identifies denial of natural justice where a pre-assessment notice allowed inadequate time and objections filed after assessment were not considered, requiring reopening and fresh assessment with opportunity to be heard. Revenue recovery measures are upheld only insofar as they relate to liabilities other than the agricultural-income amounts to be reassessed. en-us Fri, 21 Apr 1989 00:00:00 +0530 Mon, 20 May 2019 17:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280752 The text examines legal limits on treating the full taxable turnover from tea sales as agricultural income, applying central computation/apportionment principles and constitutional distribution of legislative powers; it concludes such best-judgment assessments are vitiated where they ignore admissible deductions and recognized apportionment and lack jurisdiction to tax non-agricultural components. It identifies denial of natural justice where a pre-assessment notice allowed inadequate time and objections filed after assessment were not considered, requiring reopening and fresh assessment with opportunity to be heard. Revenue recovery measures are upheld only insofar as they relate to liabilities other than the agricultural-income amounts to be reassessed. Case-Laws Income Tax Fri, 21 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280752