KORADU E V Vs. COMMISSIONER OF AGRICULTURAL INCOME TAX

JUDGEMENT

(1.) THIS reference is at the instance of the assessee by the Kerala Agrl. I.T. Appellate Tribunal under section 60 of the Agrl. I.T. Act. The question of law referred is:

(2.) THE appellant is an agriculturist at Cherai, and an assessee on the file of the Addl. Agrl. ITO, Alwaye. For the year 1968-69, he filed a return showing a net income of Rs. 2,678. No accounts were maintained. According to the return, the extent of the properties in his possession was only 2.68 1/2 acres of cocoanut garden. THEre was an extent of 2'82 acres of cocoanut garden in the name of his wife, the income of which was also assessed as his income under section 9(2) of the Agrl. I.T. Act, in the prior years. So, the assessing officer rejected the return, and after issuing a pre-assess ment notice and considering the objections filed by the appellant, estimated the net income as Rs. 9,503 including the income from the 282 acres of cocoanut garden in the name of the wife, also as the income of the assessee. On appeal by the assessee, the AAC, Ernakulam, concurred with the Agrl. ITO On further appeal, the Tribunal again concurred with this view. THE Tribunal referred the question of law.

(3.) A copy of this judgment, under the seal of the court and the signature of the Registrar, will be communicated to the Tribunal, as required by law.