https://www.taxtmi.com/caselaws?id=7804 Assessment under section 16(3) of the U.P. Agricultural Income-tax Act, 1948, is linked to the person who actually accrued, received, or controlled the agricultural income in the relevant year. A receiver appointed later, who neither managed the estate nor received the 1359 Fasli income, cannot be assessed on that income merely because he subsequently succeeded to the estate. The discussion relies on the scheme of representative assessment and direct assessment on the beneficial owner, and notes that comparable income-tax provisions support the same principle. en-us Wed, 06 Nov 1968 00:00:00 +0530 Thu, 19 Mar 2009 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7804 Assessment under section 16(3) of the U.P. Agricultural Income-tax Act, 1948, is linked to the person who actually accrued, received, or controlled the agricultural income in the relevant year. A receiver appointed later, who neither managed the estate nor received the 1359 Fasli income, cannot be assessed on that income merely because he subsequently succeeded to the estate. The discussion relies on the scheme of representative assessment and direct assessment on the beneficial owner, and notes that comparable income-tax provisions support the same principle. Case-Laws Income Tax Wed, 06 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7804