TaxTMI 
TaxTMI 
TaxTMI 
1997 (10) TMI 30
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....rchased an extent of 62.50 acres in his name in court auction proceedings. Thus, in all, he acquired by way of purchase in court auction or otherwise to a total extent of 76.52 acres. On October 5, 1979, a registered document styled as family arrangement came into existence in and by which allotment of landed properties was made among the spouses and their son. 21 acres were allotted to each of the spouses apart from allotting 21.68 acres to their minor son. The Agricultural Income-tax Officer, Dindigul, it appears, recognising the said document, styled as family arrangement as a partition deed, was stated to have assessed the spouses and their son individually on and from the assessment year 1980-81. The assessment so made till up to the....
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....vision Nos. 128 to 130 of 1992, relatable to the assessment years 1985-86 to 1987-88. The arguments of Mr. Ravindran, learned counsel representing Mr. Subbaraya Iyer, learned counsel appearing for the petitioners and Mr. K. Elango, Government Advocate, representing the Revenue, and also Mr. C. V. Rajan, learned junior standing counsel for income-tax, who was requested by us to render assistance as amicus curiae were heard. We are rather pained to reflect our agony and anguish as respects the way in which the authorities below, viz., the Agricultural Income-tax Officer, Dindigul, and the Commissioner of Agricultural Income-tax, Chepauk, Madras, passed the orders without any semblance of application of mind relatable to the application of re....
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.... an interest in their favour. It is agonising for us to note that the Assessing Officer, without even verifying as to whether there was an original assessment under section 17 of the Act, treating them as members of the Hindu undivided family, sought to assess them straightaway treating their holdings in their hands as separated members of the joint family in the assessment year 1980-81 immediately after the family arrangement came into existence. Puzzling it is for the Commissioner of Agricultural Income-tax in not accepting the partition on the rationale or reasoning of unequal divisions of properties among the members, who took part in the family arrangement. That is not a question germane enough for the Commissioner of Agricultural Inc....