1971 (6) TMI 8

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6 and 1966-67 he filed returns under section 18(2) of the Act declaring the area of his land under arecanut cultivation as 4.27 acres in Bhimasamudra and Bettada Nagenahalli villages of Tumkur District. The said returns were accepted and the assessee was held not liable to tax by the orders of the Agricultural Income-tax Officer, Tumkur. On April 22, 1966, the said Agricultural Income-tax Officer issued two notices in identical terms purporting to be notices under section 36 of the Act for re-opening the assessments. It is sufficient if we set out the terms of one notice which reads thus: "No. CT 37/65-66 Office of the Agrl. Income-tax Officer, 5/68-69. Tumkur Circle, Tumkur Dt. 22-4-68. NOTICE UNDER SECTION 36 OF THE M.A. I.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urga Taluk." It is relevant to state at this stage that under the said notices the assessee was not called upon to file his returns for the assessment years 1965-66 and 1966-67. He filed his objections as directed and in the said objections he contended that the area of his land under arecanut cultivation is less than 5 acres. The assessing authority rejected the said contention and held that the total area of the land under arecanut cultivation is 5 acres and 23 guntas. On that basis he reassessed the income of the assessee. Appeals preferred by the assessee to the Deputy Commissioner were unsuccessful. The Tribunal also dismissed, the appeals with slight modifications regarding the area and consequently the income. In these revision....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....section 18 and then he may proceed to assess or reassess such income as escaped assessment. Section 18(2) provides for the issue of a notice requiring the assessee to furnish a return within such period not being less than 30 days as may be specified in the notice of his total agricultural income during the previous year. In the instant cases, the notices dated April 22, 1968, did not call upon the assessee to furnish the returns for the assessment years 1965-66 and 1966-67. All that the assessee was asked was to file his objections to the proposed reassessment. The issue of a notice under section 36 is a condition precedent to the validity of the assessment on agricultural income which has escaped assessment or has been under-assessed i....