1980 (1) TMI 128

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....sessments made against them as 'association of persons' is incorrect. Since the question involved in all appeals is the same, they are heard together and disposed of by a common order. 2. The facts of the case are set out briefly as follows. Originally the entire Mahalakshmi Estimate situated in Mekode Village, Kalkulam Taluk, Kanyakumari District, was owned by Late Ramasubramania Iyer, who die....

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....of the appellants that common management alone is not sufficient to hold them as 'association of individuals', that the partition had been acted upon, that the entries in mutation had been changed, that they are having separate accounts and balance sheets, that the assessments made as association of persons is incorrect and invalid and that they should be assessed only as tenants in common. They h....

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.... July, 1974, remanded back the assessment to the assessing officer because it could not cull out from the orders of the lower authorities whether Ramasubramania Iyer and his wife were holding the lands as tenants in common. As held in the earlier case, the lower authorities have not discussed the status of the assessee properly. It is seen from the assessment order that he assessee claimed the sta....

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....s owning lands may be assessed to tax as an 'association of individuals', the essential requirement is that as between themselves they should have associated together and decided upon the common exploitation of the lands for their common benefit and that the mere fact that all of them had appointed the same person as manager or given the lands on lease to the same person and the manager or lessee ....