1989 (5) TMI 44

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.... Petition No. 2655 of 1989 is the appellant. The respondent is the Revenue. The petitioner is an assessee to agricultural income-tax. By exhibit P-4 dated February 18, 1989, the appellant was assessed for four years from 1983-84 to 1986-87 under section 18(4) of the Kerala Agricultural Income-tax Act. The attack in the original petition was against exhibit P-4. It was argued that exhibit P-4 is il....

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....y exhibit X-1. We heard counsel for the appellant, as also learned Government Pleader. The relevant assessment records were produced before us. The Agricultural Income-tax Officer who passed exhibit P-4 as also exhibit X-1 proceedings was also present in court. It is evident that the assessing authority required the assessee (appellant) to file his objections to the preassessment notice within ....

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....uary 18, 1989. Before the expiry of that period, the assessing authority was not empowered or competent to pass the best judgment assessment under section 18(4) of the Agricultural Income-tax Act. The assessing authority had no jurisdiction to render exhibit P-4 on February 18, 1989. Exhibit P-4 is illegal and void. There has been denial of natural justice and failure to comply with the provisions....