https://www.taxtmi.com/caselaws?id=276671 After a completed partition, agricultural income from land allotted to one co-sharer could not be assessed in the hands of another co-sharer merely because he was in actual possession. Section 11 was construed to require legal holding, meaning possession supported by title and a right to possess, not bare physical control. Permissive or convenient occupation of land allotted to another did not make the occupant the holder in law, and the assessment scheme could not extend tax liability beyond the person who legally held the property. en-us Fri, 01 Feb 1974 00:00:00 +0530 Thu, 15 Nov 2018 15:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276671 After a completed partition, agricultural income from land allotted to one co-sharer could not be assessed in the hands of another co-sharer merely because he was in actual possession. Section 11 was construed to require legal holding, meaning possession supported by title and a right to possess, not bare physical control. Permissive or convenient occupation of land allotted to another did not make the occupant the holder in law, and the assessment scheme could not extend tax liability beyond the person who legally held the property. Case-Laws Income Tax Fri, 01 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276671