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Issues:
1. Determination of status for taxation purposes. 2. Revisional authority's power to revise orders within the prescribed period. Analysis: 1. Determination of Status for Taxation Purposes: The case involved a dispute regarding the status of the assessee for taxation purposes under the Tamil Nadu Agricultural Income-tax Act, 1955. The assessee had inherited lands from his father and uncle, and claimed that the lands obtained from his father should be treated as belonging to the Hindu undivided family, while the lands inherited from his uncle should be assessed in his individual capacity. The Commissioner of Agricultural Income-tax had held that the assessee's status was determined as an individual due to his past actions of treating all lands as his individual holdings. However, the High Court disagreed with this reasoning. The court cited previous judgments of the apex court, emphasizing that the status of a Hindu undivided family is determined by how the properties were obtained, not the number of male members. Therefore, the court ruled that the lands obtained from the father should be treated as properties of the Hindu undivided family, while other properties should be assessed in the individual capacity. The court set aside the Commissioner's findings on this issue. 2. Revisional Authority's Power to Revise Orders Within the Prescribed Period: The assessee argued that the revisional authority's power to revise orders should be exercised within five years of the end of the relevant year, as per section 35 of the Tamil Nadu Agricultural Income-tax Act. The assessee relied on a previous court decision to support this argument. However, the High Court rejected this contention, stating that the specific period of limitation under section 34 for revisional powers should not be overridden by the general provisions of section 35. The court clarified that if the revisional authority has the power to revise an order, there is no need to apply the limitation period under section 35. Therefore, the court dismissed the argument regarding the revisional authority's power to revise orders within the prescribed period. In conclusion, the High Court ruled in favor of the assessee regarding the determination of status for taxation purposes, directing separate assessments for lands belonging to the Hindu undivided family and individual holdings. The court also clarified the application of the revisional authority's power to revise orders within the specified period, emphasizing the importance of adhering to the specific provisions of the law.
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