https://www.taxtmi.com/caselaws?id=18163 A taxpayer may claim a different assessment status in a later year, but where earlier years were assessed on a contrary basis, acceptable evidence must establish the factual change supporting the new status. The Madras HC noted that each assessment year is a separate unit, so a fresh claim was not barred, but the assessee had not produced sufficient material to prove that the jointly held agricultural properties should be assessed in the status of tenants-in-common rather than an association of persons. Because the record was inadequate to determine the correct status conclusively, the assessment could not be sustained and had to be reconsidered afresh, with liberty to adduce evidence on the proper status. en-us Thu, 24 Aug 1995 00:00:00 +0530 Tue, 29 Sep 2009 12:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18163 A taxpayer may claim a different assessment status in a later year, but where earlier years were assessed on a contrary basis, acceptable evidence must establish the factual change supporting the new status. The Madras HC noted that each assessment year is a separate unit, so a fresh claim was not barred, but the assessee had not produced sufficient material to prove that the jointly held agricultural properties should be assessed in the status of tenants-in-common rather than an association of persons. Because the record was inadequate to determine the correct status conclusively, the assessment could not be sustained and had to be reconsidered afresh, with liberty to adduce evidence on the proper status. Case-Laws Income Tax Thu, 24 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18163