VEERARAJENDRA ESTATE LIMITED Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THE orders passed by the respondent, the Agricultural Income-tax Officer, Virajpet, under section 37 of the Karnataka Agricultural Income-tax Act, 1957 (hereinafter referred to as "the Act"), for the assessment years 1976-77 and 1977-78, are challenged in these writ petitions.

(2.) THE assessments for the two years were completed on June 20, 1978. On June 27, 1980, notices under section 37 of the Act were issued by the respondent proposing to rectify the two assessment orders for the reasons stated in the notices, annexures "C" and "D". To these notices, the petitioner-assessee replied as per annexures "E" and "F". THE respondent, not agreeing with the replies, proceeded to rectify the assessment orders as per his orders, annexures "G" and "H".

(3.) AS regards the other items which are proposed to be rectified, learned counsel's contentions are :