https://www.taxtmi.com/caselaws?id=38584 Assessments based on returns filed by an assessee in an individual capacity were valid under section 9(2) of the Madras Agricultural Income-tax Act, 1955, because the authorities were entitled to proceed on the footing adopted in the returns and were not required to treat them as joint family returns. For 1972-73, holdings settled on the wife could not be clubbed with ancestral joint Hindu family properties where the settlement deed had divested the settlor of every interest in the property, taking the case outside the provision dealing with settlement or retained interest. The clubbing was therefore impermissible and the assessment for 1972-73 was set aside. en-us Wed, 09 Mar 1977 00:00:00 +0530 Wed, 07 Apr 2010 13:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38584 Assessments based on returns filed by an assessee in an individual capacity were valid under section 9(2) of the Madras Agricultural Income-tax Act, 1955, because the authorities were entitled to proceed on the footing adopted in the returns and were not required to treat them as joint family returns. For 1972-73, holdings settled on the wife could not be clubbed with ancestral joint Hindu family properties where the settlement deed had divested the settlor of every interest in the property, taking the case outside the provision dealing with settlement or retained interest. The clubbing was therefore impermissible and the assessment for 1972-73 was set aside. Case-Laws Income Tax Wed, 09 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38584