TaxTMI 
TaxTMI 
1976 (11) TMI 82
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....ector in the course of his visit, recorded certain statements from the assessee Sri Bijayaram Misra, which are not be found at page 6 and 7 of the assessment record. The said statement is not the statement, but certain jotting which are signed by Bijayaram Mishra. In the jotting, it is stated that the total landed property is 119 acres and the income from these lands for the three years are equal. On the other side of it, certain expenses and details of loss has been noted. On the basis of this information the Inspector estimated the total yield from the landed property of the appellant at Rs. 72,385 per annum. He also determined the expenses at Rs. 50,900 and net income at Rs. 21,485 per annum and he recommended that a new case be started ....
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....uction of his books of accounts, but he failed to produce the same. So in absence of accounts and in the event of non-appearance, the assessing officer was justified to complete the assessments ex-parte, basing on materials available on record. (2) The Inspecting Officer of this Department visited the farm on 27th Feb., 70 and also met the appellant there. The assessee admitted before the Inspecting Officer that he has purchased 119 acres of land at Olatpur and the same is under his possession and cultivation. The assessing officer has therefore rightly taken the total extent of land at 119 acres basing on the admission. (3) The assessee cultivates high yielding variety of paddy and his lands are well irrigated. He has also taken up t....
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....res of land. Again under the heading landed property, he has estimated the paddy yield from 68 acres of land. Thus the entire 119 acres of land has been shown under paddy, potato cultivation and also fishiculture. Hence no other land was left for production of the garden products like pine-apple and coconut, etc. Hence Prima facie the assessment is high, arbitrary and has no basis. As such the entire matter of assessment should go back to the assessing officer for recomputation and reassessment. Lastly be produced the copy of the order passed by the Tahasildarn Land Reform Case No. 15 of 1975 finally disposed of on 13th Jan., 1976 to show land of the different members of the family, which goes to show that he has 117.34 acres of land in vil....
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.... I find that really certain informations have been collected from the appellant about the extent of land, yield, etc. But they have not been recorded by the Inspector as is required under the A.I.T. Act. Bijoyram Misra nowhere admitted that he is the owner in possession of 119 acres of land. It is unfortunate that the assessing officer without applying his mind, only reproduced the Inspector's report in his assessment order. As a matter of fact, statutory duty is cast on him to see as to who is the owner of the land against whose name he is assessing. But that has not been done. It is also equally unfortunate that the assessing officer while making the estimate of paddy lands, has made estimate from fishiculture from 4 acres of tank. Hence ....