1971 (8) TMI 73

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....e petitioner is an assessee under the Mysore Agricultural Income-tax Act, 1957, hereinafter called " the Act ". The respondent issued a notice to the petitioner under section 18(2) requiring him to submit his return of income for the assessment years 1965-66, 1966-67 and 1967-68 ; but the petitioner did not file any return. Thereafter, the respondent_ issued a proposition notice under section 19(4....

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....nsel for the petitioner, that the order of assessment violates the rules of natural justice. In the proposition notice, the respondent proposed to compute the groundnut yield at five quintals per acre ; but in the assessment order he has computed the said yield at 13.6 quintals per acre and the income determined on account of groundnut crop is more than what was proposed to be assessed in the prop....