https://www.taxtmi.com/caselaws?id=38556 In composition proceedings for agricultural income-tax, land settled by an assessee on his wife could be clubbed with the assessee's holding because the proviso to section 65(7) applies section 9(2) as far as may be, carrying forward the principle that transferred assets to a /wife may still be treated as part of the assessee's holding for determining the composition amount. The Commissioner's suo motu revisional power was also not excluded, since section 34 is couched in wide terms and section 65(7) only carves out returns, accounts, documents, assessment, and matters incidental thereto. The challenge therefore failed. en-us Mon, 05 Jul 1976 00:00:00 +0530 Wed, 07 Apr 2010 12:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38556 In composition proceedings for agricultural income-tax, land settled by an assessee on his wife could be clubbed with the assessee's holding because the proviso to section 65(7) applies section 9(2) as far as may be, carrying forward the principle that transferred assets to a /wife may still be treated as part of the assessee's holding for determining the composition amount. The Commissioner's suo motu revisional power was also not excluded, since section 34 is couched in wide terms and section 65(7) only carves out returns, accounts, documents, assessment, and matters incidental thereto. The challenge therefore failed. Case-Laws Income Tax Mon, 05 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38556