https://www.taxtmi.com/caselaws?id=62417 The appeals were partially allowed, and the cases were remanded for further investigation and possible reassessment. The lands gifted to the wife and son were not to be clubbed with the assessee's lands for tax assessment purposes. The estimation of agricultural income by the Assistant Commissioner was upheld, but the Tribunal emphasized the need for accurate determination of lands in possession for tax assessment. Excess tax collected was to be refunded, and the assessing officer was directed to conduct further inquiry and reassessment based on the Tribunal's findings. en-us Mon, 07 Mar 1977 00:00:00 +0530 Mon, 23 Jan 2012 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62417 The appeals were partially allowed, and the cases were remanded for further investigation and possible reassessment. The lands gifted to the wife and son were not to be clubbed with the assessee's lands for tax assessment purposes. The estimation of agricultural income by the Assistant Commissioner was upheld, but the Tribunal emphasized the need for accurate determination of lands in possession for tax assessment. Excess tax collected was to be refunded, and the assessing officer was directed to conduct further inquiry and reassessment based on the Tribunal's findings. Case-Laws Income Tax Mon, 07 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62417