1997 (10) TMI 12

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....e-tax Officer, Coonoor. It is a registered firm. The firm consists of 13 partners. T. Jayaraman (applicant in T. C. (R.) No. 887 of 1990), Jayalakshmi (applicant in T. C. (R.) No. 888 of 1990) and T. Sivapackim (applicant in T. C. (R) No. 889 of 1990) were partners in the said firm, apart from other erstwhile partners. All the partners of the said firm had no lands individually except the proport....

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....isions of law. C. Shanmuganathan (applicant in T. C. (R.) No. 890 of 1990), is one of the partners of Havukal Estate, Kotagiri, Nilgiris, which also consists of 13 partners. The partners have no individual income. As in the case of Tuttapullam Estate, the Agricultural Income-tax Officer, Coonoor, also allowed the partners of the firm---Havukal Estate---composition under section 65(3) of the Act a....

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....ango, learned Government Advocate, representing the Revenue, were heard. The one and only common question that arises for consideration in these actions is as to whether the orders of the Commissioner of Agricultural Income-tax, Chepauk, Madras, cancelling the orders of the Agricultural Income-tax Officer, Coonoor, allowing composition under section 65(3) of the Act is sustainable in law. The an....