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Issues: Whether the Commissioner was justified in revisional proceedings in setting aside the assessments and directing the assessees to be assessed as an association of persons, and whether the individual assessments accepted by the Assessing Officer could stand.
Analysis: The assessees inherited the lands from their parents and, as Christians governed by the Indian Succession Act, 1925, each heir was entitled to a definite share in the property. On that footing, the assessees were to be treated as tenants-in-common rather than as persons who had voluntarily combined to form an association for the purpose of earning income. In such a case, the agricultural income of each tenant-in-common had to be assessed at the rate applicable to that share under section 3(3) of the Tamil Nadu Agricultural Income-tax Act, 1955. The Assessing Officer had already accepted the individual position of the assessees and granted composition under section 65, so the Commissioner had no legal basis to disturb those assessments and require treatment as an association of persons.
Conclusion: The revisional orders directing assessment of the assessees as an association of persons were unsustainable, and the individual assessments made by the Assessing Officer were upheld.
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