1993 (6) TMI 7

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....he instance of an assessee to agricultural income-tax, the Agricultural Income-tax Appellate Tribunal, Additional Bench, Kottayam; has referred the following two questions of law for the decision of this court: "1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in sustaining the estimate made by the lower authorities on the basis of the details available i....

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....0 and the tax was determined at Rs. 9,180. The assessee did not file any reply to the pre-assessment notice proposing the estimate. The estimate was made to the best of judgment of the officer. In appeal, the Appellate Assistant Commissioner held that the yield may be fixed at 2 1/2 times totally, found from the extract of records kept by the C. M. C., Vandenmedu. To this extent, quantum relief wa....

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....see that the two questions of law, referred to hereinabove, have been referred for the decision of this court. We heard counsel. The main plea urged before us was that the copy of the extract obtained by the assessing authority from the C. M. C., Vandenmedu, was not made available to the assessee and the estimate made on that basis is illegal and unreasonable. We are of the view that there i....

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....ject to the estimate proposed. There is no material to show that the estimate is in any way unfair or unreasonable. The Appellate Tribunal was justified in sustaining the best judgment assessment on the basis of the records kept by the C. M. C., Vandenmedu. We, therefore, answer question No. 1 in the affirmative, against the assessee and in favour of the Revenue. This is a case where the ass....