C I HALEEMA Vs. STATE OF KERALA

JUDGEMENT

(1.) THIS batch of tax revision cases filed under S. 78 of the Kerala Agrl. IT Act, 1991, arise from a common order of the Commr. of Agrl. IT dt. 7th Dec., 1991, in AIT RP Nos. 184, 185, 186 and 187 of 1991. The assessment years involved are 1977-78, 1978-79, 1979-80 and 1980-81.

(2.) THE facts involved in these cases can be shortly stated thus: Pursuant to the notice issued under s. 18(2) of the Agrl. IT Act, 1950, the assessee has filed returns for the previous years ended on 31st March, 1977, 31st March, 1978 and 31st March, 1979, declaring net income of Rs. 15,000, Rs.

(3.) IN the revisions filed under S. 34 of the Act, the Commr. of Agrl. IT by the impugned common order has granted certain reliefs to the assessee. The Commr. of Agrl. IT did not interfere in the estimate of yield of cardamom for the years 1977-78, 1978-79 and 1979-80. In respect of the asst. yr. 1980-81 the Commr. of Agrl. IT directed the officer to refix cardamom yield at the rate of 50 Kg. per acre. The assessee being not satisfied with the said order filed these tax revision cases.