VAZHAKALA ESTATE Vs. STATE OF KERALA

JUDGEMENT

(1.) THE revision petitioner is an assessee to agricultural income-tax. THE assessee is a registered firm. It owns agricultural properties. It derives considerable income from cardamom. We are concerned with the assessment year 1983-84. THE Agricultural Income-tax Appellate Tribunal, Additional Bench, Kottayam, passed a common order in A. I. T. A. Nos. 76 and 206 of 1988, dated March 15, 1989. THE revisions are against the said common order in A. I. T. A. Nos. 76 and 206 of 1988. One of the appeals was filed by the Revenue and the other by the assessee.

(2.) THE facts of the case are a little complicated. THE firm was granted renewal of registration for the year 1983-84. THE books of account produced in support of the return were found not acceptable. THE Agricultural Income-tax Officer passed an order dated September 17, 1984. He stated a few reasons for the rejection of the returns. Amongst them, the following important aspects were stressed :

(3.) THE Revenue as well as the assessee filed appeals against the order passed by the Appellate Assistant Commissioner in Income-tax Appeal No. 925 of 1984, dated January 24, 1987. In the appeal filed by the Revenue, the main grievance was against the quantum of yield of cardamom refixed by the first appellate authority. THE Appellate Tribunal, for the various reasons stated in its order dated March 15, 1989, held that the estimate of yield of cardamom made by the assessing authority is justified and the direction of the first appellate authority in interfering with the estimate made was uncalled for. THE yield of cardamom originally assessed by the assessing authority was restored. THE appeal filed by the Revenue was allowed. In the appeal filed by the assessee, some modifications were made in respect of the claim regarding the expenses. THE appeal filed by the assessee was allowed in part. THE assessee has come up in revision against that portion of the common order passed by the Agricultural Income-tax Appellate Tribunal whereby the estimate of yield of cardamom originally made by the assessing authority was sustained and the modification effected by the Appellate Assistant Commissioner was set aside. Disallowance relating to car is questioned in the other revision.