Consolidation Coffee Ltd. vs State Of Karnataka

The Supreme Court upheld the High Court's decision regarding the assessment of agricultural income tax, affirming that the Agricultural Income Tax Officer acted within his discretion under Rule 7 of the Karnataka Agricultural Income Tax Rules by apportioning gross receipts between agricultural and non-agricultural operations. The Court found no perverse method in the Officer's approach, emphasizing that the lack of complete particulars from the assessee did not warrant interference. Consequently, the civil appeals were dismissed with no order as to costs.