1979 (11) TMI 162

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....ultural income with that of the non agricultural income of the assessee for the purpose of computing the tax and that the Finance Act cannot enlarge the scope of the charging section. 2. In making the assessment the ITO had aggregated the assessee's agricultural income of Rs. 1,56,410 with his non-agricultural income for the purpose of determining the tax rate as enjoined under the relevant Fin....

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....er has up held the Revenue's stand in the following words: " The reasons in brief are that though s. 4 of the IT Act, 1961 brings to charge the total income of the previous year of every person, the rate is to be enacted in the Finance Act for each year. Finance Act forms an integral part of the IT Act itself. Accordingly, the Tribunal cannot deal with the validity of these provisions, in view ....