https://www.taxtmi.com/caselaws?id=28221 Under the Karnataka Agricultural Income-tax Act, 1957, the assessing authority could not disregard transfers of land made in favour of the assessee's sons and treat the sons' agricultural income as the assessee's escaped income. The Act conferred no express power to examine the validity of such transfers or to tax the transferee's income in the transferor's hands merely on suspicion of avoidance. Section 36 was held inapplicable on the facts, and the reopening proceedings were therefore without jurisdiction. The notices, assessment orders, and demand notices were quashed. en-us Thu, 05 Jan 1984 00:00:00 +0530 Fri, 19 Feb 2010 17:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28221 Under the Karnataka Agricultural Income-tax Act, 1957, the assessing authority could not disregard transfers of land made in favour of the assessee's sons and treat the sons' agricultural income as the assessee's escaped income. The Act conferred no express power to examine the validity of such transfers or to tax the transferee's income in the transferor's hands merely on suspicion of avoidance. Section 36 was held inapplicable on the facts, and the reopening proceedings were therefore without jurisdiction. The notices, assessment orders, and demand notices were quashed. Case-Laws Income Tax Thu, 05 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28221