https://www.taxtmi.com/caselaws?id=26160 Earlier assessment findings on the same factual issue were treated as relevant and cogent evidence in a later year, so the income from the rubber plantation standing in the assessee's wife's name was upheld as includible in the assessee's agricultural income in the absence of fresh material or changed circumstances. The court also upheld the estimated assessment, noting that the assessee had not maintained proper accounts or substantiated the returns, and that a best judgment estimate will not be interfered with unless it is shown to be illegal or manifestly unreasonable. The writ petition was therefore rejected. en-us Thu, 14 Jun 1984 00:00:00 +0530 Wed, 03 Feb 2010 12:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26160 Earlier assessment findings on the same factual issue were treated as relevant and cogent evidence in a later year, so the income from the rubber plantation standing in the assessee's wife's name was upheld as includible in the assessee's agricultural income in the absence of fresh material or changed circumstances. The court also upheld the estimated assessment, noting that the assessee had not maintained proper accounts or substantiated the returns, and that a best judgment estimate will not be interfered with unless it is shown to be illegal or manifestly unreasonable. The writ petition was therefore rejected. Case-Laws Income Tax Thu, 14 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26160