https://www.taxtmi.com/caselaws?id=37217 Agricultural income held by heirs as tenants-in-common, and managed through a power-of-attorney holder, had to be assessed with reference to each co-owner's defined share. Section 3(3) required tax on the income of each tenant-in-common, while Section 10(1)(a) allowed assessment through a manager only in the same manner and to the same amount as would apply to the beneficiary. Treating the entire pooled agricultural income as one assessable unit was ? no. The assessing authority erred in doing so, and the assessment orders were quashed; reconsideration of composition was permitted on the basis of each petitioner's individual share. en-us Wed, 17 Oct 1979 00:00:00 +0530 Sat, 27 Mar 2010 14:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37217 Agricultural income held by heirs as tenants-in-common, and managed through a power-of-attorney holder, had to be assessed with reference to each co-owner's defined share. Section 3(3) required tax on the income of each tenant-in-common, while Section 10(1)(a) allowed assessment through a manager only in the same manner and to the same amount as would apply to the beneficiary. Treating the entire pooled agricultural income as one assessable unit was ? no. The assessing authority erred in doing so, and the assessment orders were quashed; reconsideration of composition was permitted on the basis of each petitioner's individual share. Case-Laws Income Tax Wed, 17 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37217