https://www.taxtmi.com/caselaws?id=26152 Assessment of cardamom yield based on plant age-groups was found arbitrary because it was made without inspection of the assessee's property and without a reasoned consideration of the applicable Board guidelines and other relevant material. The guidelines, though not conclusive, were relevant and required consideration, especially as they indicated a substantial fall in yield from the tenth year and replanting by the twelfth year. The revisional authority also failed to independently support the estimate for older plants with material on record. The revisional order was quashed and the matter remitted for fresh disposal, with liberty to justify any departure from the guidelines on proper material. en-us Fri, 15 Jun 1984 00:00:00 +0530 Wed, 03 Feb 2010 12:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26152 Assessment of cardamom yield based on plant age-groups was found arbitrary because it was made without inspection of the assessee's property and without a reasoned consideration of the applicable Board guidelines and other relevant material. The guidelines, though not conclusive, were relevant and required consideration, especially as they indicated a substantial fall in yield from the tenth year and replanting by the twelfth year. The revisional authority also failed to independently support the estimate for older plants with material on record. The revisional order was quashed and the matter remitted for fresh disposal, with liberty to justify any departure from the guidelines on proper material. Case-Laws Income Tax Fri, 15 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26152