1972 (5) TMI 9

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.... first of these appeals is reported as C. P. A. Yoosuf v. Income-tax Officer, Kottayam, and the said decision has been followed in another writ petition, the judgment in which is questioned in the second of the appeals. In both the cases, the assessees are purchasers of rubber trees for slaughter tapping; and the single judge, construing the documents of purchase, has held that, under these docume....

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....brought to our notice the decision of a Division Bench of this court in Commissioner of Agricultural Income-tax v. George Varghese & Co. (I.T.R. No. 13 of 1970), wherein also the assessee was a purchaser of rubber trees who derived income from slaughter-tapping. In paragraph 9 of the said Division Bench ruling, the learned judges have pointed out the difference between a case where the owner of th....