1976 (2) TMI 12

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.... assessments for 1972-73 and 1973-74 under the Bengal Agricultural Income-tax Act, 1944. The main point seems to be that under the Agricultural Income-tax Act under section 7, income is assessable on the basis of the amount of the agricultural income received by the assessee in the previous year. Agricultural income has been defined to mean, inter alia, any income derived from land by agriculture.....

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.... amount that was received by the petitioner is the material consideration in this case. From that point of view, in my opinion, it appears that the impugned orders of assessment for these two years contain errors apparent on the face of the record and need rectification. In the aforesaid view of the matter I set aside these two orders and direct the Agricultural Income-tax Officer to proceed afres....