Law:

Section:

- Sections 16(1),(2),(3), 17 and 35 - Tamil Nadu Agricultural Income-tax Act, 1955 CASES REFERRED TO CIT v. Ranchhoddas Karsondas [1959] 36 ITR 56 (SC), S. Raman Chettiar [1965] 55 ITR 630 (SC), State of Assam v. Deva Prasad Barua [1970] 75 ITR18 (SC), V. Srinivasa Naicken v. Agricultural Income-tax Officer [1963] 47 ITR 122 (Ker.), State of Assam v. D.C. Choudhuri [1970] 76 ITR 70 (SC) and D.C. Chaudhuri v. Agricultural Income-tax Officer [1964] 51 ITR 418 (Assam) JUDGMENT Ismail, J.-All these tax revision petitions preferred by the State against the orders of the Agricultural Income-tax Appellate Tribunal relate to five assessment years 1963-64 to 1967-68. In all these cases, the assessee filed voluntarily the returns of income on January 19, 1969. The Agricultural Income-tax Officer estimated the income and assessed the same to tax. The assessee put forward the contention that since the returns were filed by him after the expiry of the assessment years relevant to the previous years, no assessment could have been made without reference to section 35 of the Tamil Nadu Agricultural Income-tax Act, 1955 (hereinafter referred to as 'the Act'). The Tribunal accepted this contention and allowed the appeals preferred by the respondent herein. Hence, the present tax revision petitions by the State. 2. It is necessary to refer to the relevant provisions of the Act. It is section 16 which deals with filing of return of income. Sub-section (1) of that section states : "Every person who held land in excess of the exempted extent at any time during the previous year shall, unless he has been permitted to compound the tax under section 65, furnish to the Agricultural Income-tax Officer so as to reach him before the 1st June every year a return in the prescribed form and verified in the prescribed manner setting forth his total agricultural income during the previous year." Sub-section (2) deals with the case where the Agricultural Income-tax Officer may serve a notice on the assessee to file a return. Sub-section (3) states : "If any person has not furnished a return within the time allowed by or under sub-section (1) or sub-section (2) or, having furnished a return under…

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