1980 (9) TMI 127

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...., Pattiveeranpatti, against the orders of the Asstt. Commr. of Agrl. IT, Tiruneleveli, dismissing the appeals filed against the assessment made for the years 1973-74, 1974-75 and 1978-79 as not entertainable. 2. The appellants, a public limited company filed the necessary return in Form II showing the income derived from agricultural operations and the Agrl. ITO finalised the assessments observ....

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....s: "As the appellant has not produced the books of accounts as required under s. 17(2) the Agrl. ITO ought to have passed order under s. 17(4) and not under s. 17(3). Though the section quoted in the orders is 17(3), the AITO's proceedings clearly indicate that it is only 17(4) orders. As there is no appeal before the AC of AIT for the orders passed by the AITO under s. 17(4), the appeals are n....

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....n 25th Nov., 1978 with the accounts and vouchers that on every occasion either the assessing authority was away on camp or the assessing officer himself had adjourned the hearing, that therefore there was full co-operation extended by the appellants and hence there was hardly any justification for the appellate authority to hold that the appellants did not produce the accounts and that the assessm....

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....to assess the appellants under s.17(3) against which the appeals had been filed to the Asstt. Commr. The Asstt. Commr. cannot say at that stage that the assessments had been completed under s. 17(4) which in effect would deny the opportunities available to the assessees to apply for cancellation of assessments under s. 19. This Tribunal has held in several cases such as ATA 169/70, 170/79 etc. dt.....