https://www.taxtmi.com/caselaws?id=15781 Heirs who inherited agricultural lands as Christians governed by the Indian Succession Act, 1925 were treated as tenants-in-common with definite shares, not as persons who had voluntarily formed an association of persons to earn income. Their agricultural income was therefore assessable in proportion to each share under section 3(3) of the Tamil Nadu Agricultural Income-tax Act, 1955. As the Assessing Officer had already accepted the individual position and granted composition under section 65, the Commissioner lacked a legal basis to revise the assessments and compel treatment as an association of persons. The individual assessments were upheld. en-us Tue, 25 Nov 1997 00:00:00 +0530 Sat, 29 Aug 2009 10:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15781 Heirs who inherited agricultural lands as Christians governed by the Indian Succession Act, 1925 were treated as tenants-in-common with definite shares, not as persons who had voluntarily formed an association of persons to earn income. Their agricultural income was therefore assessable in proportion to each share under section 3(3) of the Tamil Nadu Agricultural Income-tax Act, 1955. As the Assessing Officer had already accepted the individual position and granted composition under section 65, the Commissioner lacked a legal basis to revise the assessments and compel treatment as an association of persons. The individual assessments were upheld. Case-Laws Income Tax Tue, 25 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15781