Law: Income Tax Act, 1922

Section: 4(2)(A),66(2)

(a) Income tax Act (XI of 1922)--S. 4(2)(A) Additions Agricultural income Addition in assessee's income by Department based on incorrect report of Mukhtiarkar which was not for relevant year also Reliance by Appellate Tribunal on its earlier order in assessee's case in respect of previous year, on issue involved, held, was justified in circumstances¬-Addition made by Department was not called for. (b) Income tax Act (XI of 19220-- ---S. 66(2) Reference Decision of Appellate Tribunal essentially a decision arrived after appreciating facts of case and could not be called perverse or arbitrary in any sense High Court declined interference. (C) Income-tax Act (XI of 1922) S. 66(2) Reference Question involved being hardly a question of law and Department remained unable to show any defect in reasoning of Tribunal High Court answered reference in affirmative. JUDGMENT MUHAMMAD ZAHOORUL HAQ, J. Following question has been referred to us by applicant under section 66(2) of the Income tax Act : "Whether, under the facts and circumstances of the case the learned income tax Appellate Tribunal was justified in accepting assessee's estimates of his agricultural income despite the fact that the assessee admittedly ailed to discharge his onus " The assessee is an individual, who had claimed income from a farm run in partnership with his wife for the year 1971 72. The income that was claimed was 20,000 as 1/4th share of the assessee out of the total income of Rs. 80.000. The Income tax Officer did not allow the said claim on the basis of Mukhtiarkar's report that the…

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