https://www.taxtmi.com/caselaws?id=29006 A commissioner's report obtained after the accounting year cannot be rejected as irrelevant merely because the inspection was later in time. Section 31(4) of the Agricultural Income-tax Act, 1950 requires the appellate authority to consider the report before deciding the appeal, and Section 38(c) with Rule 25A recognises such material as relevant to yield and cultivation expenses. Although income and expenditure may vary from year to year, a later inspection can still assist in estimating probable income for the accounting year if it is otherwise relevant and acceptable. The revisional order was quashed because the report was discarded on an unsustainable assumption that each assessment year is wholly independent. en-us Fri, 06 Nov 1981 00:00:00 +0530 Wed, 10 Mar 2010 11:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29006 A commissioner's report obtained after the accounting year cannot be rejected as irrelevant merely because the inspection was later in time. Section 31(4) of the Agricultural Income-tax Act, 1950 requires the appellate authority to consider the report before deciding the appeal, and Section 38(c) with Rule 25A recognises such material as relevant to yield and cultivation expenses. Although income and expenditure may vary from year to year, a later inspection can still assist in estimating probable income for the accounting year if it is otherwise relevant and acceptable. The revisional order was quashed because the report was discarded on an unsustainable assumption that each assessment year is wholly independent. Case-Laws Income Tax Fri, 06 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29006