https://www.taxtmi.com/caselaws?id=37051 Prior agricultural income-tax assessments do not operate as res judicata, but they may be treated as cogent evidence in later years on the same factual issue. Applying that principle, the Tribunal relied on earlier findings that the purchase money for the coconut garden had been transferred by the assessee to his wife, and treated the income from that property as part of the assessee's assessable agricultural income. The Court upheld that evidentiary approach and answered the question in favour of the Revenue. en-us Fri, 27 Jul 1979 00:00:00 +0530 Fri, 26 Mar 2010 11:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37051 Prior agricultural income-tax assessments do not operate as res judicata, but they may be treated as cogent evidence in later years on the same factual issue. Applying that principle, the Tribunal relied on earlier findings that the purchase money for the coconut garden had been transferred by the assessee to his wife, and treated the income from that property as part of the assessee's assessable agricultural income. The Court upheld that evidentiary approach and answered the question in favour of the Revenue. Case-Laws Income Tax Fri, 27 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37051