HON’BLE SUPREME COURT · SOURCE-REVIEWED NOTE
Commissioner of Agricultural Income-tax, Trivandrum v. Smt. Lucy Kochuvareed
Civil Appeals Nos. 793 and 794 of 1971
[1976] Supp SCR 657 ·
Kerala Agricultural Income-tax Act, 1950: sections 34, 35, 36 and 60
Sources & disclosures includedDownload original judgment / order
2-judge bench; unanimous judgment delivered by A. C. Gupta, J. · A. C. Gupta, J. · Jaswant Singh, J.
Assessment years: 1959-60, 1960-61
01 · Facts of the case
The assessee fully disclosed rubber-plantation income and claimed immature-area upkeep. The officer considered the claim and allowed deductions. The Commissioner later found the quantum irrational and remanded under section 34 (SCR pp.657-659; PDF pp.1-3).
Source: Primary judgment: facts
02 · Discussion by the Hon’ble Court
An item omitted from assessment may be escaped income, but every underassessment is not escaped assessment. Here the officer applied his mind to a disclosed deduction and may merely have erred in amount; section 34 revision therefore remained available (SCR pp.659-663; PDF pp.3-7).
Source: Primary judgment: discussion
03 · Judicial decision
The Court answered the jurisdiction question affirmatively, allowed the appeals and made no costs order (SCR p.663; PDF p.7).
Source: Primary judgment: decision
04 · Outcome / in whose favour
In favour of Revenue: the Commissioner's revisional remand was valid; the merits of each expense remained for fresh examination (SCR pp.662-663; PDF pp.6-7).
Source: Primary judgment: outcome
05 · AKHB REVIEW POINT
AKHB analysis: classify whether a disclosed item was actually considered but wrongly allowed, or never assessed at all, before selecting revision or reassessment. Current statutes may draw the boundary differently (based on SCR pp.662-663; PDF pp.6-7).
Source: Primary judgment: review point
Source & verification
Download original judgment / order · Open cited source rendition
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Statutory scope
The ruling applies the historical Kerala Agricultural Income-tax Act, 1950; it does not state current reassessment or revision law.
Later treatment
Source checked 2026-10-11. Later judicial treatment and current statutory applicability have not been comprehensively checked; no current-law or citator clearance is represented.
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