1970 (8) TMI 5

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....w. The appellant is a partnership firm registered under the Indian Partnership Act, 1932. It consists of two partners. The partnership owns two estates, namely : (1) Chowkhani Tea Seed Estate, and (2) Mahadeobari Tea Estate. The dispute in this case is as to the extent of the liability of the appellant to pay the agricultural income-tax under the Assam Agricultural Income-tax Act, for the assess....

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....nce these appeals. Though several grounds were urged before the High Court in support of the relief prayed for by the appellant, in this court Mr. A. K. Sen, its learned counsel, advanced only two grounds, namely, (1) the impugned assessments are invalid as those assessments were made piecemeal ; and (2) the best judgment assessments were made arbitrarily. There is no basis for the contention ....

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....llows : (A) TEA INCOME   Income determined in respect of the Mahadedbari T. E. Rs. 1,19,303 (B) NON-TEA INCOME   As per books of a/cs. produced already Rs. 17,934 Net agricultural income Rs. 1,37,237 Tax @ 28.98 pies in the rupee Rs. 39,771.29 nP. Issue D. N. and Challan (Sd.) G. B. Philip, 4-5-61. Agricultural Income-tax Officer, Assam, Shillong. " The assessment....