KENDANAMANE ESTATE Vs. THE STATE OF KARNATAKA

JUDGEMENT

(1.) The matter arises under the provisions of the Karnataka Agricultural Income Tax Act, 1957 (the 'Act' for short).

(2.) The assessee is a coffee planter. For the assessment year 2007 -08, the petitioner/firm filed the return declaring coffee income of Rs. 6,33,376/ -. In turn, the Assessing Officer examined the yield of coffee. Revised return was filed by the assessee declaring the coffee income at Rs. 13,53,275/ -. The Assessing Officer after issuing notice and hearing the assessee, made addition of Rs. 7,71,000/ - to the coffee income and estimated Rs. 5,60,000/ - towards pepper income, though pepper income was not declared by the assessee in the returns. Aggrieved by the same, the assessee preferred an appeal before the First Appellate Authority inter alia raising other grounds pertaining to the relevant assessment year. The Appellate Authority allowed the appeal in part however, confirmed the addition made by the Assessing Officer to the coffee income of Rs. 7,71,000/ - and the estimation of Rs. 5,50,000/ - towards pepper income. Being aggrieved, the assessee preferred an appeal before the Karnataka Appellate Tribunal, Bangalore on these two issues. After considering the material on record and hearing the parties, the Tribunal dismissed the appeal as being devoid of merits. This order of the Karnataka Appellate Tribunal dated 20.09.2011 passed in STA No. 205/2010 is challenged in this Civil Revision Petition by the assessee.

(3.) The petitioner/assessee has raised the following substantial question of law: