1971 (9) TMI 51

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....alleged partition as above, the assessee was filing applications for composition for the prior assessment years including the entire extent of the family properties without noticing the partition, or giving effect to it. But, for the year 1963-64, he filed an application for composition under section 65 of the Madras Agricultural Income-tax Act, stating that there was a partition between himself and his minor sons and others and by reason of such partition, the composition he was seeking for was to be limited to his aliquot share of the family properties. The Agricultural Income-tax Officer, when he was confronted with such an application for composition, found that the petitioner gave incomplete particulars in the application as they were ....

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....tion 65 of the Act. It is as against this the present writ petition has been filed. The partition deed has been produced and it is not in dispute that there is a recital in the deed to the effect that the other members of the family particularly the minors were to get possession of their aliquot share only after they become majors. Mr. Sivamani, however, contends that this fact not having been noticed by the assessing authority, the Commissioner ought not to have probed into it and found this as a circumstance against the grant of the composition application. I am unable to agree. If an assessee approaches a statutory authority for obtaining a concession under the taxing statute be should in fairness place all the material before the sai....

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.... reviewed by me and I find that the statement made by the Commissioner of Agricultural Income-tax that the partition deed dated March 24, 1960, recited in its operative portion that the minors shall get their respective shares only after attaining majority is correct. The Hindu law is clear that to constitute a partition, the partition of the shares should not only be defined, but it should be so defined with the intention of immediate separation, and exclusive enjoyment by the parties, who partitioned the joint family properties. But, in the instant case, such enjoyment and possession is postponed to a future date. Therefore, it cannot be said that the deed, though eo nomine called a partition deed, is one which is acceptable either under ....