1979 (7) TMI 51

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2, in the assessable income of the applicant ? " The appellant is an agriculturist at Cherai, and an assessee on the file of the Addl. Agrl. ITO, Alwaye. For the year 1968-69, he filed a return showing a net income of Rs. 2,678. No accounts were maintained. According to the return, the extent of the properties in his possession was only 2.68 1/2 acres of coconut garden. There was an extent of 2.82 acres of coconut garden in the name of his wife, the income of which was also assessed as his income under s. 9(2) of the Agrl. I.T. Act, in the prior years. So, the assessing officer rejected the return, and after issuing a pre-assessment notice and considering the objections filed by the appellant, estimated the net income as Rs. 9,503 includin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....grl. I.T. Act. That section reads : " 9. (2) In computing the total agricultural income of any individual for the purpose of assessment there shall be included-- (a) so much of the agricultural income of a wife or minor child of such individual as arises directly or indirectly-- (i) from the membership of the wife in a firm of which her husband is a partner ; (ii) from the admission of the minor to the benefits of partnership in a firm of which such individual is a partner ;...... " Counsel for the assessee contended that the Tribunal was wrong in relying upon the prior assessment orders and in basing its conclusion on those orders. It was argued that the prior assessment orders could not be res judicata, and as authority for the propo....