https://www.taxtmi.com/caselaws?id=29150 Best judgment assessment of agricultural income under Section 25(5) of the West Bengal Agricultural Income-tax Act, 1944 was sustained where no return was filed for one year and no books or supporting materials were produced for the other. The computation on deemed agricultural receipt and estimated yield, based on local records and prevailing yield, was not displaced by bare denial from the assessee. Claims that a large portion of the land had been sold and that bargadar cultivation affected the computation failed because the relevant facts were not placed before the Assessing Officer. The assessment orders were upheld, and no error was found in the income computation. en-us Fri, 15 Jun 1979 00:00:00 +0530 Thu, 11 Mar 2010 11:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29150 Best judgment assessment of agricultural income under Section 25(5) of the West Bengal Agricultural Income-tax Act, 1944 was sustained where no return was filed for one year and no books or supporting materials were produced for the other. The computation on deemed agricultural receipt and estimated yield, based on local records and prevailing yield, was not displaced by bare denial from the assessee. Claims that a large portion of the land had been sold and that bargadar cultivation affected the computation failed because the relevant facts were not placed before the Assessing Officer. The assessment orders were upheld, and no error was found in the income computation. Case-Laws Income Tax Fri, 15 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29150