https://www.taxtmi.com/caselaws?id=38410 Agricultural income-tax on tea income may not be finally and lawfully determined by best judgment assessment before the corresponding central income-tax assessment is completed. The Assam Agricultural Income-tax framework requires the tea income computation to follow the central assessment, subject to statutory deductions and the applicable rules. Where the central assessments were still pending and the assessee had sought cancellation and fresh assessment, the impugned assessments, demand notices, recovery steps and attachment were set aside, and the matter was left open for reconsideration after production of the central assessment orders. en-us Fri, 05 Nov 1976 00:00:00 +0530 Tue, 06 Apr 2010 10:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38410 Agricultural income-tax on tea income may not be finally and lawfully determined by best judgment assessment before the corresponding central income-tax assessment is completed. The Assam Agricultural Income-tax framework requires the tea income computation to follow the central assessment, subject to statutory deductions and the applicable rules. Where the central assessments were still pending and the assessee had sought cancellation and fresh assessment, the impugned assessments, demand notices, recovery steps and attachment were set aside, and the matter was left open for reconsideration after production of the central assessment orders. Case-Laws Income Tax Fri, 05 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38410