1997 (9) TMI 98

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....stance of the assessee under section 60 of the Agrl. Income-tax Act, 1950, arises out of an order passed by the Kerala Agrl. Income-tax Appellate Tribunal, Addl. Bench, Ernakulam, in A. I. T. A. No. 39 of 1989. The relevant assessment year is 1979-80 and the relevant accounting year is July 1, 1977, to June 30, 1978. The following are the questions of law arising for consideration of this court....

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....on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the agricultural income is to be apportioned among the partners in the firm at the time of making the assessment and the erstwhile partners of the firm are to be approached for recovery only if recovery is not possible from the reconstituted firm ?" The assessee is a registered partnership firm c....

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....ying section 28(1) of the Agrl. Income-tax Act, 1950. It was held that the partners as at the time of the assessment, should be made liable for the tax. The appeals filed before the Deputy Commissioner (Appeals) as well as the Tribunal were dismissed. In our judgment in I. T. R. Nos. 19 to 28 of 1993, Issac Peter v. Commr. Agrl. I. T. [1998] 229 ITR 752, we have considered in detail, the scope ....