9911796707
TMI Blog1977 (3) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. 2. According to the revenue the assessee possessed 55.30 acres of wet lands, 67.52 acres of dry lands, 6.14 acres of tope lands and 1.63 acres of homestead lands. He cultivated some lands in Khas and let out the rest on Bhag. He did not maintain agricultural accounts. So, the assessments were completed according to best of judgement and tax of Rs. 713.55 was assessed for assessment year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for partition was passed on 10th July, 1972 in which 32.74 acres of lands were allotted in favour of Debendra Kumar Dev, minor son of the assessee and 32.82 acres of lands were allotted in favour of the assessee. In respect of 32.74 acres of lands allotted to the son of the assessee the ownership did not rest with him. In respect of the said lands the assessee cannot be taxed. (iii) Estimation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indur Tika by a registered document No. 609 of 1967 executed of 27th Sept., 1967. By virtue of this document the assessee became the owner of the aforesaid lands. Inspite of the fact that the assessee might be looking after or even managing the said property, the real assessee in respect of the aforesaid extent of lands is present assessee's wife. So, the lands of the assessee, as well as, of his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ands even managing the same yet the real assessee was Devendra Kumar Dev who ought to have been assessed separately in the gross agricultural income of the lands attracted levy of tax according to law. The lands allotted to Devendra Kumar Dev should not have been clubbed with the lands in possession of the assessee. It is, therefore, necessary that the lands allotted in favour of Devendra Kumar De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above lands. The lands belonging to them cannot be clubbed with the lands belonging to the assessee for the purpose of assessment of tax. So it is necessary to find out the actual extent of lands in possession of the assessee for purpose of assessments of tax. This can be done if this case is remanded to the assessing officer for further enquiry. 9. In the result, the appeals are allowed in pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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