1994 (10) TMI 5

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....fee Estate ". The assessment year involved in these cases is 1982-83. The assessees are the applicants herein. The partnership firm, Silver Cloud Coffee Estate, was dissolved on August 28, 1981. Before the dissolution, the firm was filing its returns. After the dissolution, the erst while partners of the firm obtained their share from the firm in accordance with their profit-sharing ratio. Thereaf....

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....tax Officer to assess the assessees individually on the basis of the returns filed by them. It is against that order, these applications are preferred by the assessees. Learned counsel appearing for the assessees submitted that the Commissioner without assigning any reason exercising his suo motu power directed the Income-tax Officer to withdraw the permission given to the assessees to compound....

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....returns individually after obtaining their shares from the partnership-firm and they requested the Agricultural Income-tax Officer to compound the tax under section 65 of the Act. The Income-tax Officer permitted them to do so. The Commissioner without assigning any reason set aside the permission given by the Agricultural Income-tax Officer and directed the Agricultural Income-tax Officer to asse....