https://www.taxtmi.com/caselaws?id=18797 A contemporaneous inspection report was accepted as valid material for estimating yield under the Kerala Agricultural Income-tax Act, 1950, and it was not displaced merely because the assessee relied on an earlier report from a different period. The assessee had statutory avenues to challenge the report and to seek a fresh commission-based enquiry, but those remedies were not effectively pursued. As the revisional authority's modification of the assessment was reasonable and the findings below were neither perverse nor unsupported by material, writ interference was unwarranted and the revisional order stood. en-us Fri, 25 Feb 1994 00:00:00 +0530 Mon, 02 Nov 2009 11:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18797 A contemporaneous inspection report was accepted as valid material for estimating yield under the Kerala Agricultural Income-tax Act, 1950, and it was not displaced merely because the assessee relied on an earlier report from a different period. The assessee had statutory avenues to challenge the report and to seek a fresh commission-based enquiry, but those remedies were not effectively pursued. As the revisional authority's modification of the assessment was reasonable and the findings below were neither perverse nor unsupported by material, writ interference was unwarranted and the revisional order stood. Case-Laws Income Tax Fri, 25 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18797