https://www.taxtmi.com/caselaws?id=39376 Agricultural income from ancestral Hindu undivided family property and from property separately inherited on reversion could not be aggregated in one assessment under the U.P. Agricultural Income-tax Act, 1948. The ancestral estate was HUF property, with sons taking an interest by birth, while the reverted property remained the individual assessee's separate property. Because the charging provision taxed the total agricultural income of each person and treated a Hindu undivided family as a distinct taxable unit, section 10 only provided a special mode of assessment of coparceners and did not authorise clubbing of family and individual income. The assessment had to remain separate, and the department's attempt to combine the two incomes failed. en-us Mon, 12 May 1975 00:00:00 +0530 Fri, 16 Apr 2010 11:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39376 Agricultural income from ancestral Hindu undivided family property and from property separately inherited on reversion could not be aggregated in one assessment under the U.P. Agricultural Income-tax Act, 1948. The ancestral estate was HUF property, with sons taking an interest by birth, while the reverted property remained the individual assessee's separate property. Because the charging provision taxed the total agricultural income of each person and treated a Hindu undivided family as a distinct taxable unit, section 10 only provided a special mode of assessment of coparceners and did not authorise clubbing of family and individual income. The assessment had to remain separate, and the department's attempt to combine the two incomes failed. Case-Laws Income Tax Mon, 12 May 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39376