2002 (1) TMI 43

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....filed against the order passed by the Tamil Nadu Agricultural Income-tax Appellate Tribunal, Chennai. A very novel question is involved in this revision. The assessee is a company. It was liable to pay the agricultural income-tax and was regularly paying the tax for the relevant assessment years. For the purposes of the assessment, the assessee-company had chosen its assessment year to be from ....

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....92. However, there was no assessment made for the period beginning from July 1, 1990 to March 31, 1991 because the earlier assessment was up to June 30, 1990 only. The Income-tax Officer, therefore, sent a notice under section 16 of the Tamil Nadu Agricultural Income-tax Act and required the assessment to be made for 21 months, i.e., 12 months for the period between April 1, 1991 and March 31, 199....

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....eupon. In fact, this argument should have been rejected outright because it has absolutely no basis in law. Though the appellate authority rejected that argument, the Tribunal also has not entertained that plea but, has expressed that there should have been a separate assessment for that period. This part of the Tribunal's order that there should be a separate assessment and there cannot be a join....

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....at the rate or rates specified in Part I of the Schedule to this Act as amended by the Tamil Nadu Agricultural Income-tax (Amendment) Act, 1971, shall be charged for each financial year commencing from the 1st April, 1972, in accordance with and subject to the provisions of this Act, on the total agricultural income o every person of the previous year immediately preceding the said date." This ....