PHILIP P J Vs. STATE OF KERALA

JUDGEMENT

(1.) THESE are connected cases. The revision petitioner is an assessee to agricultural income-tax. The same assessee is the revision petitioner in all the three cases. The Revenue is the respondent in the revisions. T. R. C. No. 66 of 1992 relates to the assessment year 1983-84, for which the accounting period ended on March 31, 1983. T.R.C. No. 62 relates to the assessment year 1984-85 for which the accounting period ended on March 31, 1984, and T.R.C. No. 58 of 1992 relates to the assessment year 1985-86 for which the accounting period ended on March 31, 1985.

(2.) ADMITTEDLY, the assessee has no accounts. Notices were sent to him under Section 35 read with Section 18 of the. Agricultural Income-tax Act. The assessee filed returns. His returns were not accepted. Based on an inspection report dated December 23. 1986, best judgment assessments were made for all the three years. Income for the assessment year 1983-84 was fixed at Rs. 86,970. For the assessment year 198.4-85, the income was fixed at Rs. 97.120 and for the assessment year 1985-86, the income fixed was Rs. 71,670.

(3.) WE heard counsel for the assessee, Mr. R. K. Venu Nair, and also counsel for the respondent-Revenue, Mr. S. Vijayan Nair.