https://www.taxtmi.com/caselaws?id=189648 Property attached to a sovereign ruler's State and held in that sovereign capacity was treated as immune from provincial agricultural income-tax absent clear legislative words, so income from Chakla Roshanabad was not assessable in Assam. A returned and expressly considered item could not be reopened as escaped assessment merely because the earlier tax view was later thought erroneous, so reassessment for 1939-40 was incompetent. The text also states that the 15% deduction was allowable on accrued rent, not merely rent actually collected, and that the appellate authority could not substitute the Maharaja personally as a new assessee without fresh proceedings, as the proper course was to set aside the assessment and order a fresh one. en-us Tue, 30 Mar 1948 00:00:00 +0530 Mon, 16 Jan 2017 15:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189648 Property attached to a sovereign ruler's State and held in that sovereign capacity was treated as immune from provincial agricultural income-tax absent clear legislative words, so income from Chakla Roshanabad was not assessable in Assam. A returned and expressly considered item could not be reopened as escaped assessment merely because the earlier tax view was later thought erroneous, so reassessment for 1939-40 was incompetent. The text also states that the 15% deduction was allowable on accrued rent, not merely rent actually collected, and that the appellate authority could not substitute the Maharaja personally as a new assessee without fresh proceedings, as the proper course was to set aside the assessment and order a fresh one. Case-Laws Income Tax Tue, 30 Mar 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189648