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<h1>Invalid Agrl. ITO notice quashed by High Court for post-partition joint family income.</h1> <h3>Madhwa Ramachandra Mutalik Versus Agricultural Income-Tax Officer</h3> The High Court of Karnataka quashed a notice by the Agrl. ITO, Bijapur, to produce account books related to agricultural income of a joint family post ... Agricultural Income Tax, Notice To Produce Accounts And Documents The High Court of Karnataka quashed a notice issued by the Agrl. ITO, Bijapur, to produce account books related to agricultural income of a joint family post a partition, as the notice was not valid under Section 37 of the Karnataka Agrl. I.T. Act. The court held that Section 37 does not allow for fresh assessment when income has escaped assessment, and since no assessment was made for the family income until the partition, the notice was quashed. (Case: 1975 (8) TMI 2 - KARNATAKA High Court)