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Assessment as 'association of persons' disputed. Analysis: The judgment concerns the assessment of the appellants as an 'association of persons.' The appellants, heirs of Late Ramasubramania Iyer, contested the assessments made against them, arguing that they should be assessed only as tenants in common, not as an association of individuals. The dispute arose from the common management of properties post-partition, leading to the Revenue asserting that the appellants should be treated as an 'association of individuals' due to the joint management for agricultural income purposes. The Tribunal noted a similar issue in a previous case involving Late S. Ramasubramania Iyer, emphasizing the importance of determining whether the appellants satisfied the conditions to be classified as an 'association of individuals' under the Tamil Nadu Agrl. IT Act. The Tribunal highlighted the necessity for a proper assessment of the appellants' status and instructed the Agrl. ITO to reevaluate the matter, including the validity of the disallowances made by the lower authorities. The Tribunal referred to a previous case involving Late S. Ramasubramania Iyer, where the assessment was remanded back to the assessing officer due to insufficient clarity on whether the lands were held as tenants in common. The Tribunal emphasized the appellants' claim of being tenants-in-common in accordance with the partition deed. Additionally, the Tribunal cited a Madras High Court ruling, stating that mere common management or cultivation of lands does not automatically classify owners as an 'association of individuals'; rather, a deliberate decision for common exploitation for mutual benefit is essential. The Tribunal found that the lower authorities had not adequately assessed whether the appellants met the criteria to be considered an 'association of individuals.' Consequently, the Tribunal decided to remand the case to the Agrl. ITO for a proper determination of the appellants' status and the correctness of the disallowances. In conclusion, the Tribunal allowed the appeals, setting aside the orders of the lower authorities, and remanded the matter to the Agrl. ITO for a fresh assessment based on the Tribunal's observations. The Tribunal also directed the refund of the institution fee in full for all appeals, signaling a comprehensive reevaluation of the appellants' status and tax assessments in line with the legal requirements and precedents cited in the judgment.
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