1971 (9) TMI 36

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....A BHAT J.-This matter, arises under the Mysore Agricultural Income-tax Act, 1957, hereinafter called "the Act". The petitioner, B. B. Biddappa, and his two brothers, viz., B. B. Appaiah and B. B. Somayya, derived agricultural income from lands in Coorg District in the State of Mysore. For the assessment year 1964-65 the petitioner filed a return on behalf of himself and his two brothers giving his....

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....n the petitioner and his two brothers and tax demanded. On April 7, 1969, the second respondent issued a notice to the petitioner proposing to amend the order dated January 19, 1967, by showing the status of the assessee as Hindu undivided family. The petitioner opposed the rectification in the manner proposed. Overruling the objection the impugned order dated September 24, 1969, was passed by ....

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....on the total agricultural income of the previous year of every person. The word " person " has been defined under section 2(1)(p) to mean any individual or association of individuals and includes a Hindu undivided family. The units of assessments under section 3 are: (1) the individual, (2) the Hindu undivided family, (3) the company, (4) the firm, and (5) an association of individuals. A firm and....

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....ily, the association of individuals, etc., are treated as separate units of assessments. In Commissioner of Income-tax v. K. Adinarayana Murty, the Supreme Court held that if a notice under section 34 of the Indian Income-tax Act, 1922, is wrongly issued to the assessee in the status of an individual, the assessment made in the correct status of a Hindu undivided family is illegal and without juri....