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TMI Blog1997 (10) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... le deed in her favour in respect of certain extents of lands on March 27, 1986, for a sale consideration of Rs. 4,62,000. Similarly, in respect of their daughters, Sumithra and Gayathri, who were then minors, two sale deeds were taken in their favour in respect of certain extents of lands on one and the same day, namely, on March 13, 1986, by their father and guardian, the said K. Muthusamy, for a sale consideration of Rs. 2,75,000 and Rs. 2,80,000, respectively. In respect of the agricultural holdings of all the members of the family, the Agricultural Income-tax Officer, Yercaud, permitted composition under section 65(5) of the Tamil Nadu Agricultural Income-tax Act, 1955, Tamil Nadu Act No. V of 1955, for short "the Act", and assessed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verify the source of purchase of the estate and modify the assessments accordingly." The said Commissioner of Agricultural Income-tax, of course, did not pen down the order in English, as set out above and as a matter of fact, he penned down the order only in Tamil. The findings are given in paragraph 4 of the order he had penned down in Tamil, which is reflected as below : The operative portion of the order in Tamil is getting reflected in para graph 5, which reads as under : The English translation of paragraphs 4 and 5, as stated above, in pith and substance, reflects the Tamil version. Aggrieved by the order so passed, the present actions-Tax Case (Revision) Nos. 16 to 18 of 1990 had been resorted to. Mr. T. Srinivasamoorth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suo motu revision proceedings by him. We have weighed the rival submissions, is noticed above, in the light of the order passed by the Commissioner of Agricultural Income-tax and in such process, we are unable to affix our seal of approval, to the arguments, as projected by the learned Government Advocate (Taxes) representing the Revenue. The reasons ire rather obvious. We are unable to find anything in the order of the said Commissioner of Agricultural Income tax as to the setting aside of the orders passed by the Agricultural Income-tax Officer, Yercaud, relatable to the relevant assessment years. Though he has recorded findings in paragraph 4 of his order, he did not at all issue any direction to the Agricultural Income-tax Officer, Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n remitted back to him for fresh consideration in the light of the materials placed by the assessees-revision petitioners before him. We also feel that these matters require to be remanded back to the Assessing Officer for a fresh look, in the light of the materials to be placed by the assessees. We, therefore, set aside the orders of the Commissioner of Agricultural Income-tax, Madras-5, and of the Agricultural Income-tax Officer, Yercaud, as well and remit these matters back to the Agricultural Income-tax Officer, Yercaud, for fresh consideration, in the light of the materials to be placed by the assessees. We may also make it clear that if the assessees, namely, Tmt. Thilagavathi, Sumithra and Gayathri were unable to place sufficient a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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