1993 (1) TMI 58

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....ear 1984-85 for which the accounting period ended on March 31, 1984, and T.R.C. No. 58 of 1992 relates to the assessment year 1985-86 for which the accounting period ended on March 31, 1985. Admittedly, the assessee has no accounts. Notices were sent to him under section 35 read with section 18 of the Agricultural Income-tax Act. The assessee filed returns, His returns were not accepted. Based on an inspection report dated December 23, 1986, best judgment assessments were made for all the three years. Income for the assessment year 1983-84 was fixed at Rs. 86,970. For the assessment year 1984-85, the income was fixed at Rs. 97,120 and for the assessment year 1985-86, the income fixed was Rs. 71,670. The assessee possessed 30.40 acres ....

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....r the respondent-Revenue, Mr. S. Vijayan Nair. Counsel for the assessee plainly submitted that this is a case where a best judgment assessment was warranted. His plea was that even assuming that a best judgment assessment could be made, it should be based on material. It was urged that the yield fixed for coffee and other crops is arbitrary. The price was also fixed arbitrarily. What is more, his grievance was not properly examined either by the first appellate authority or by the Appellate Tribunal. It was argued that the order of the Appellate Tribunal is cryptic and there has been no fair or proper consideration of the various pleas taken up before the Appellate Tribunal while disposing of the appeals. On the other hand, counsel fo....

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....so far as 1983-84 is concerned, more than two years and nine months after the closure of the accounting period for the year 1984-85 and nearly one year and nine months after the closure of the accounting period for the year 1985-86. How far the details noted in the inspection report could be used or relied on and to what extent the inspection report would be useful, etc., are anybody's guess. The contents of the inspection report have not been stated or discussed, either by the assessing authority or by the first appellate authority or by the Appellate Tribunal. We are not in a position to say whether the yield estimated and income fixed is in accord with the only material, which is not seen available in the case, i.e., the inspection repor....