1991 (4) TMI 6

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....ration required, it is not necessary for us to reproduce the facts in respect of the respective assessment years. The revision petitioner has been assessed to agricultural income-tax by the Agricultural Income-tax Officer, Kumbakonam, separately for all these years treating the assessee as an individual. The Commissioner of Agricultural Income-tax initiated suo motu revisional proceedings and issued a notice calling upon the assessee to show cause as to why the orders already made should not be revised. The assessee, while submitting his explanation, claimed that he had inherited lands from his father and they should be treated as properties belonging to the Hindu undivided family and should not be clubbed with his holdings, and that there ....

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....lands he acquired from his father under a partition, they have to be assessed only in his capacity as Hindu undivided family and there should be a separate assessment in his capacity as an individual in respect of the properties he inherited from his uncle and his other private properties. Mrs. Chitra Venkataraman, learned Additional Government Pleader (Taxes), reiterated the reasoning of the revisional authority and contended that, since the petitioner himself has clubbed both the properties and was subjecting himself by submitting returns as an individual there was no justification for resiling from the said stand and the conclusions of the revisional authority are not only in accordance with law but do not call for any interference in th....

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....reated as a Hindu undivided family in respect of 14.80 ordinary acres of land which he got from his father as his share of the properties. Likewise, we are of the view that in respect of the other items of property belonging to him including the one he inherited from his uncle, he has to be assessed only in his capacity as an individual and to this extent, we disagree with the conclusions of the revisional authority and set aside the findings and directions contained in paragraph 24 of the order of the Commissioner of Agricultural Income-tax which is the subject-matter of revision before us. On behalf of the assessee it was next contended that having regard to the provisions of section 34 of the Tamil Nadu Agricultural Income-tax Act, wh....