1968 (10) TMI 38 - HC - Income Tax

Madras Agricultural Income Tax Act - petitioner was appointed as a receiver for the estate of deceased - Assessment of Receiver in respect of Agricultural Income - when the receiver is assessed the status in which the assessment is to be made should follow the status of the person or persons who are entitled to or possess the lands

Summary

The High Court of Madras allowed the petitions for certiorari against the orders of the Agricultural Income-tax Officer. The court held that the receiver should be assessed based on the status of the person they represent, not as an individual. The petitions were allowed with costs.