https://www.taxtmi.com/caselaws?id=7086 Maintainability under section 54 of the Madras Agricultural Income-tax Act depended on whether the Commissioner's order was prejudicial to the assessee; an order merely declining interference with the Agricultural Income-tax Officer's orders, without directing assessment in any particular status, was held not appealable and the tax cases were dismissed. On the partition issue, the Court held that a partition deed must be judged objectively on the evidence, with no presumption against genuineness; the reasons used to disbelieve the deed were legally unsustainable, the finding was vitiated by misdirection, and certiorari correction was available. The partition was treated as genuine and the writ petitions were allowed. en-us Wed, 06 Sep 1967 00:00:00 +0530 Sun, 08 Feb 2009 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7086 Maintainability under section 54 of the Madras Agricultural Income-tax Act depended on whether the Commissioner's order was prejudicial to the assessee; an order merely declining interference with the Agricultural Income-tax Officer's orders, without directing assessment in any particular status, was held not appealable and the tax cases were dismissed. On the partition issue, the Court held that a partition deed must be judged objectively on the evidence, with no presumption against genuineness; the reasons used to disbelieve the deed were legally unsustainable, the finding was vitiated by misdirection, and certiorari correction was available. The partition was treated as genuine and the writ petitions were allowed. Case-Laws Income Tax Wed, 06 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7086