https://www.taxtmi.com/caselaws?id=23763 An assessee who opts for compounding under the Tamil Nadu Agricultural Income-tax Act and consents to assessment on the basis of lands enjoyed under one roof cannot later challenge the inclusion of lands standing in the names of his wives on grounds inconsistent with that consent. The Court noted that no prescribed application for reduction of holding had been made, so a plea to split acreage by actual enjoyment could not be raised in writ proceedings. The assessment and revisional order were sustained, and the writ petitions were dismissed. en-us Tue, 04 Jul 1989 00:00:00 +0530 Fri, 25 Dec 2009 18:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23763 An assessee who opts for compounding under the Tamil Nadu Agricultural Income-tax Act and consents to assessment on the basis of lands enjoyed under one roof cannot later challenge the inclusion of lands standing in the names of his wives on grounds inconsistent with that consent. The Court noted that no prescribed application for reduction of holding had been made, so a plea to split acreage by actual enjoyment could not be raised in writ proceedings. The assessment and revisional order were sustained, and the writ petitions were dismissed. Case-Laws Income Tax Tue, 04 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23763