1968 (9) TMI 18

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..... nue expenditure - - - - - Dated:- 18-9-1968 - Judge(s) : VEERASWAMI., ALAGIRISWAMI. JUDGMENT The judgment of the court was delivered by VEERASWAMI J.-This petition is to revise the order of the Agricultural Income-tax Appellate Tribunal. The matter relates to the assessment year 1964-65. On a return filed by the receiver in O.S. No. 1 of 1957 on the file of the court of the subordinate j .....

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..... was no substance in the ground. On the second ground, the Tribunal's view was that, since the division in status claimed by reason of the institution of the suit for partition having not been recognised under section 29(1), the assessee is the family and should be charged in the status of a joint Hindu family. We think that at least on the second ground, the Tribunal was in error. For section 2 .....

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