https://www.taxtmi.com/caselaws?id=76538 Common management of separately partitioned agricultural properties does not, by itself, constitute an association of persons. Where the estate had been divided by partition deed, separately enjoyed, separately accounted for and earlier accepted in individual assessments, the Commissioner could not rely on a later inspection report alone to invoke suo motu revision or withdraw composition benefits under the Tamil Nadu Agricultural Income-tax Act, 1955. The revision failed because the finding of shared profits lacked supporting material and ignored the existing partition and separate treatment of the holdings. en-us Wed, 27 Jan 2010 00:00:00 +0530 Thu, 31 Jan 2013 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76538 Common management of separately partitioned agricultural properties does not, by itself, constitute an association of persons. Where the estate had been divided by partition deed, separately enjoyed, separately accounted for and earlier accepted in individual assessments, the Commissioner could not rely on a later inspection report alone to invoke suo motu revision or withdraw composition benefits under the Tamil Nadu Agricultural Income-tax Act, 1955. The revision failed because the finding of shared profits lacked supporting material and ignored the existing partition and separate treatment of the holdings. Case-Laws Income Tax Wed, 27 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76538