1994 (11) TMI 25

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....tioner herein. Messrs. Barwood Estate Plantations Private Limited is one of the constituents of Barwood Estate which carries on the business of plantation with a common management with regard to the lands belonging to (1) Hariprasad, Coonoor, (2)Messrs. Gudalur Industrial and Agricultural Enterprises, Gudalur, and (3) Messrs. Barwood Plantations Private Limited, Gudalur. The Agricultural Income-ta....

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....iduals. On appeal, the Appellate Assistant Commissioner confirmed the order passed by the Agricultural Income-tax Officer in determining the status of the assessee as association of individuals. On further appeal, the Appellate Tribunal confirmed the order passed by the Appellate Assistant Commissioner in the matter of confirming the status of the assessee as that of association of individuals. ....

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....ion of Rs. 4,250. According to the Agricultural Income-tax Officer, it relates to initial depreciation, which is not allowable under the Rules. Hence, it was disallowed. On appeal, the Appellate Assistant Commissioner confirmed the order passed by the Agricultural Income-tax Officer. So also on further appeal, the Tribunal confirmed the order passed by the Appellate Assistant Commissioner. Learned....