MARUTI YESHWANT JADHAV Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THE assessment proceedings in BG/A-44/4 of 1960-61, which is marked as annexure "C" to this petition, is assailed on various grounds. As we are of the opinion that, on the facts and in the circumstances established in this case, the assessing authority was not competent to assess the petitioner under section 19(4) of the Mysore Agricultural Income-tax Act (on the basis of best of judgment), it is unnecessary to consider the other contentions advanced on behalf of the petitioner.

(2.) THE impugned assessment order relates to the assessment year 1960-61. THE assessment authority served a notice on the petitioner under section 18 on May 1, 1961, calling upon him to submit his returns within 35 days from the date of the service of the notice. No return was filed by the petitioner within the time stipulated in the notice. But a return was submitted on August 14, 1961. THE impugned assessment order was made on August 26, 1961, ignoring the return in question and proceeding to assess the petitioner on the basis of best of judgment. Section 18 (2) of the Mysore Agricultural Income-tax Act, 1957 (to be referred to hereinafter as the "Act"), which corresponds to section 22(2) of the Indian Income-tax Act, says :

(3.) FROM the above provisions, it is clear that if a return is submitted before an assessment is actually made, the assessing authority has to consider the return in question. He cannot ignore that return and proceed on the basis of best of judgment. In the instant case, the return as noticed above, had been submitted on August 18, 1961, and the assessment was made on August 26, 1961, ignoring the return in question. That being so, the assessment in question is clearly opposed to law. Therefore, the same is quashed.