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2007] 291 ITR 387 [2007] 161 TAXMAN 207 (SC) SUPREME COURT OF INDIA Commissioner of Agriculture Income-tax v. M.N. Moni DR. ARIJIT PASAYAT, P.K. BALASUBRAMANYAN AND D.K. JAIN, JJ. CIVIL APPEAL NO. 2716 OF 2007 MAY 18, 2007 Section 60 of the Kerala Agricultural Income-tax Act, 1952 - High Court, reference to - Assessment years 1982-83 and 1983-84 - Whether even after reference is made by Tribunal directly or on basis of a direction given by High Court, it is open to High Court not to answer same if no question of law is involved - Held, yes - Whether, in a reference, there is no scope for interference with factual findings, unless findings are per se without reason or basis, perverse and/or contrary to materials on record - Held, yes - Whether in absence of factual findings recorded by lower authorities being perverse and/or contrary to material on record, there was no reason for High Court to interfere with said findings in reference - Held, yes FACTS The assessee owned an estate and was deriving income from coffee, pepper, etc. For the assessment years 1982-83 and 1983-84, the assessee filed returns disclosing its agricultural income. The Assessing Officer was of the view that the assessee had not disclosed his income truly and completely and, therefore, he issued notices proposing to make best assessments and completed the assessments. It was also noticed that the production details in respect of 60.79 acres, which was the new registered area, were not disclosed by the assessee. Accordingly, the income therefrom was estimated and included in the taxable income of the assessee. The Commissioner (Appeals) as well as the Tribunal confirmed the findings of the Assessing Officer on the issue relating to said new registered area and the income therefrom. On reference, the High Court held that the impugned order of the Tribunal was not correct. In appeal to the Supreme Court, the revenue contended that the High Court, without discussing the factual position, was not justified in summarily setting aside the findings of fact recorded by both the original as well as the appellate authority. HELD No reason which weighed with the High Court to upset the orders of the…

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