9911796707
TMI Blog1971 (9) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... sequently rectified - - - - - Dated:- 2-9-1971 - Judge(s) : G. K. GOVINDA BHAT., K. JAGANNATHA SHETTY. JUDGMENT The judgment of the court was delivered by GOVINDA BHAT J.-This matter, arises under the Mysore Agricultural Income-tax Act, 1957, hereinafter called "the Act". The petitioner, B. B. Biddappa, and his two brothers, viz., B. B. Appaiah and B. B. Somayya, derived agricultural inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-residents of this State. " The said order was revised under section 36 by order dated January 19, 1967. The total agricultural income as revised was allocated between the petitioner and his two brothers and tax demanded. On April 7, 1969, the second respondent issued a notice to the petitioner proposing to amend the order dated January 19, 1967, by showing the status of the assessee as Hindu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be substituted as the assessee for an association of persons which had been originally assessed. Section 3 of the Act which is the charging section levies tax on the total agricultural income of the previous year of every person. The word " person " has been defined under section 2(1)(p) to mean any individual or association of individuals and includes a Hindu undivided family. The units of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he agricultural income of each tenant-in-common. Under the scheme of the Act which is similar to the Indian Income-tax Act, the individual, the Hindu undivided family, the association of individuals, etc., are treated as separate units of assessments. In Commissioner of Income-tax v. K. Adinarayana Murty, the Supreme Court held that if a notice under section 34 of the Indian Income-tax Act, 1922 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent the Hindu undivided family ought to have been assessed and that has not been assessed, the case is one of escape of income from assessment and the remedy was to have recourse to section 36 of the Act. The impugned order dated September 24, 1969, made by the second respondent marked as exhibit in this writ petition is clearly without jurisdiction and consequently liable to be quashed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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