https://www.taxtmi.com/caselaws?id=16131 Tenants-in-common holding agricultural property without actual partition may be assessed as an association of persons under the Karnataka Agricultural Income-tax Act, 1957, because the charging and definitional provisions cover the total agricultural income of the relevant "person" rather than requiring separate individual assessment. The court also treated revisional power under section 35 as broad enough to correct an erroneous appellate view causing revenue loss, including where the assessment method was improper. On those principles, assessment of the co-owners as an association of persons and the revisional interference were upheld. en-us Thu, 16 Apr 1998 00:00:00 +0530 Tue, 01 Sep 2009 13:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16131 Tenants-in-common holding agricultural property without actual partition may be assessed as an association of persons under the Karnataka Agricultural Income-tax Act, 1957, because the charging and definitional provisions cover the total agricultural income of the relevant "person" rather than requiring separate individual assessment. The court also treated revisional power under section 35 as broad enough to correct an erroneous appellate view causing revenue loss, including where the assessment method was improper. On those principles, assessment of the co-owners as an association of persons and the revisional interference were upheld. Case-Laws Income Tax Thu, 16 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16131