MANI JOSEPH Vs. STATE OF KERALA

JUDGEMENT

(1.) This batch of Tax Revision Cases arise from a common order of the Kerala Agricultural Income tax Appellate Tribunal, Additional Bench, Kottayam dated 23.11.1995 in A.I.T.A. Nos. 140 to 143 of 1995.

(2.) The common appellant before us was an assessee under the provisions of Kerala Agricultural Income tax Act, 1950 (hereinafter referred to as 'the Act'). The Agricultural Income tax Officer issued notices proposing to impose penalty under S.20 of the Act against the assessee for the years 1986-87 to 1989-90 alleging that he had wilfully concealed income from an extent of 6.02 acres of agricultural lands in his possession for the aforesaid years'. The officer pointed out that though the assessee had returned income from 6.02 acres of land for the assessment year 1990-91, he had not disclosed the said extent and income therefrom in his returns relating to the previous years, that is to say 1986-87 to 1989-90. The said proposal was objected to by the assessee and thus pleaded that there was no concealment of income since he had voluntarily submitted the returns. However, after considering the objections, the assessing authority imposed a penalty equivalent to 50% of the tax due for the four years in question. As against those orders the assessee filed appeals before the appellate authority but met with no success. Being aggrieved by the said appellate order the assessee filed further appeals before the Kerala Sales tax Appellate Tribunal. However, those appeals were rejected by the Tribunal. As against the common order passed by the Appellate Tribunal dated 23.11.1995, the present tax revision cases are filed.

(3.) Heard learned counsel appearing for the assessee and also the Special Government Pleader for Taxes who entered appearance on behalf of the Department.