1976 (11) TMI 11

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.... 54(1) of the Tamil Nadu Agricultural Income-tax Act, 1955, seeking to set aside the order of the Commissioner of Agrl. I. T., Madras, dated 11 th October, 1972, suo motu revising the order of the Agrl. ITO, Coimbatore, dated 29th June, 1970, and consequential orders passed in the names of the petitioner, his wife and daughter. The petitioner herein was being assessed on the basis of the compositi....

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....55, with effect from December 5, 1969, and also pointed out in the order that orders would be passed as HUF at the hands of the petitioner for the entire properties for the period from April 1, 1969, to December 4, 1969, and separately for the period from December 5, 1969, to March 31, 1970, as individuals on the composition applications filed by them and subsequently he passed orders on these com....

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.... partition as known to the Hindu law and consequently the Agrl. ITO should not have accepted or recognised the said partition. Apart from this, the Commr. of Agrl. I. T. also pointed out that the question of recognising or accepting the partition will arise only in making an assessment under s. 17 of the Act and not in connection with the collection of tax on the basis of composition. Section 29(1....