COCHIN PLANTATIONS LIMITED Vs. STATE OF KERALA

JUDGEMENT

(1.) THIS reference at the instance of the assessee is directed against the order passed by the Kerala Agricultural Income-tax Appellate Tribunal, Addl. Bench, Kottayam, in A. I. T, A. No. 158 of 1981. The following questions of law are raised for decision of this court :

(2.) THE relevant facts are as follows :--For the assessment year 1975-76, returns were not filed by the assessee in spite of notice issued under Section 17(2) on May 17, 1975, and show-cause notice issued on August 28, 1975, proposing to make assessment under Section 18(4). Notice under Section 18(4) was issued on November 8, 1975, asking for production of accounts and returns. An application for adjournment was filed, which was granted and the case was adjourned to December 2, 1975. Again the assessee wanted time and, therefore, pre-assessment notice dated October 18, 1976, was issued proposing the assessment. Even though time granted in this notice expired on November 1, 1976, there was no response from the assessee. THE Inspecting Assistant Commissioner (Special) completed the assessment on November 3, 1976. But the assessment order was communicated to the assessee only on December 4, 1976. In the meanwhile, on November 5, 1976, the assessee filed returns. On receipt of the assessment order, the assessee filed an application under Section 19 of the Agricultural Income-tax Act, 1950, for cancelling the assessment and to pass fresh assessment order on the basis of the returns filed by the assessee.

(3.) IN the light of the above view which we are taking regarding the scope of the application filed by the assessee under Section 19, we do not think it is necessary for us to go into the other questions raised in this revision regarding the effect of the order passed under Section 35 of the Agricultural INcome-tax Act, 1950. IN the result, we set aside all the three orders passed by the authorities and direct the assessing authority to proceed with the assessment on the basis of the returns filed by the assessee on November 5, 1976.