TaxTMI 
TaxTMI 
1977 (3) TMI 53
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....g the assessment for assessment years 1973-74 and 1974-75. The assessee is the appellant. 2. According to the revenue the assessee possessed 55.30 acres of wet lands, 67.52 acres of dry lands, 6.14 acres of tope lands and 1.63 acres of homestead lands. He cultivated some lands in Khas and let out the rest on Bhag. He did not maintain agricultural accounts. So, the assessments were completed acc....
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.... (ii) In T.S. No. 10 of 1972 of the Court of the Sub-ordinate Judge, Rayagada a decree for partition was passed on 10th July, 1972 in which 32.74 acres of lands were allotted in favour of Debendra Kumar Dev, minor son of the assessee and 32.82 acres of lands were allotted in favour of the assessee. In respect of 32.74 acres of lands allotted to the son of the assessee the ownership did not rest wi....
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....s and 53.72 acres of dry lands were gifted away by the assessee in favour of his wife as Sindur Tika by a registered document No. 609 of 1967 executed of 27th Sept., 1967. By virtue of this document the assessee became the owner of the aforesaid lands. Inspite of the fact that the assessee might be looking after or even managing the said property, the real assessee in respect of the aforesaid exte....
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....t of the lands allotted to his share. Even though the assessee might be looking after the lands even managing the same yet the real assessee was Devendra Kumar Dev who ought to have been assessed separately in the gross agricultural income of the lands attracted levy of tax according to law. The lands allotted to Devendra Kumar Dev should not have been clubbed with the lands in possession of the a....