1996 (9) TMI 12

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... question referred for our decision in these references is as follows : "Whether the gifts as per documents Nos. 210 and 211 of 1972 are independent and unconnected and will fall within the ambit of section 9(2) of the Agricultural Income-tax Act, 1950?" The three assessment years in these references are 1973-74, 1974-75 and 1975-76. Initially, the assessment was completed under section 18(3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Under the Agricultural Income-tax Act, 1950, the total agricultural income of an assessee is to be calculated. Section 9(2) thereof refers to the process of computation of agricultural income of a wife or a minor child directly or indirectly receiving the same either from the membership of the wife in a firm of which her husband is a partner, and/or from the admission of the minor to the benefit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f section 9(2) of the Act. As a consequence thereof, resort to the provisions of section 34 of the Act is sought be justified by the Deputy Commissioner placing reliance on the Full Bench decision of this court in Madras Rubber Factory Ltd. v. State of Kerala [1979] 44 STC 208, to the effect that so long as the grounds for exercise of power under section 34 of the Act are made out showing that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....act documents Nos. 210 and 211 really transfers the shares also of others in the firm Valuk Rubber Estate. We are afraid that we cannot permit ourselves to transgress the limits of the question we are expected to answer. All that has taken place is the consequence of the exercise of powers under section 34 of the Act and a consequential order for fresh disposal in the light of the observations and....