1971 (1) TMI 39

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by a common assessee under the Mysore Agricultural Income-tax Act, 1957, hereinafter called " the Act ", are directed against three orders of rectification made under section 37 in respect of the assessment years 1964-65, 1965-66 and 1966-67. The first petitioner, Ganapathy Subbaraya Hegde, is the elder brother of the third respondent Narayana Subbaraya Hegde. After the Act came into force, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....third respondent had produced a partition deed from which it was disclosed that the family became partitioned only in the year 1966 and that the separate assessments made on the basis that the petitioner and the third respondent had been divided was an error apparent from the record. Therefore, the second respondent proposed to rectify the separate assessments made on the petitioner and the third ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ferred to earlier stated that the Agricultural Income-tax Officer came to know that the petitioner and the third respondent were undivided and that they became partitioned only in the year 1966 when they produced the partition deed in the assessment proceedings for the year 1967-68. The second respondent is not entitled to look into the records of the proceedings for the year 1967-68 for the purpo....