1984 (3) TMI 50

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....t was delivered by RAJASEKHARA MURTHY J.--This petition arises out of an order made by the Commissioner of Agricultural Income-tax on February 13, 1980, under s. 35 of the Karnataka Agricultural Income-tax Act, 1951 (for short " the Act ") for the assessment year 1968-69. Two assessments were made, one for the period from April 1, 1967, to September 2, 1967, on one Siddeque Ummer Saheb as individu....

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....ture incurred up to September 2, 1967, also in the hands of the firm. The Commissioner, in exercise of his suo motu revisional power under s. 35, reversed this order of the Deputy Commissioner. Hence, this revision petition. The Commissioner proceeded on the ground that the expenditure was incurred by Siddeque Ummer Saheb up to September 2, 1967, and that the firm was, therefore, not entitled t....

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....e deceased which consisted of all the assets and liabilities of the estate. While determining the income for the year in question, the expenditure incurred to earn that income ought to have been allowed irrespective of all the legal representatives of the deceased forming a partnership firm immediately after the death of Ummer Saheb. It is also seen from the assessment that. the income received....