1941 (2) TMI 15

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....t of Act IV of 1938. The learned District Judge of Bellary has held that he is not an agriculturist, firstly because he has been assessed to Income Tax under proviso (A) to Section 3 and secondly because he has paid house tax under proviso (C). We may say at once that the second reason cannot be substantiated. The language of proviso (C) is that he should be assessed to house-tax. The only evidenc....

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....n taxed he himself has not been assessed to Income Tax within the meaning of the proviso (A). It seems to us impossible to read the expression assessed to Income Tax in the present case in so narrow a sense. It cannot be denied that when the income of a partnership is assessed to tax under the Act what is really assessed is nothing less than the income of the individual partners; and we think that....