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TMI Blog1998 (7) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Sri K.A. Chidambara Rao, owned agricultural lands on which coffee was grown. For the years 1975-76 and 1976-77, the coffee grown on these lands was owned with the Coffee Board. Part payment towards the sale price was made to Chidambara Rao as the karta of the Hindu undivided family. Supplementary payments to the coffee pool for these years were to be made on the declaration of dividends by the Coffee Board. The Hindu undivided family consisted of K.A. Chidambara Rao and his wife. He had no children. He admitted his paternal relation to a partnership firm under a deed of agreement. The partnership concern was named as "Cheekanahally Estate". This partnership shall be referred to as "the firm" hereinafter. Dividends were declared by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tead of issuing the notice to the firm, the notice was issued to K.A. Chidambara Rao, being the karta of the Hindu undivided family. Chidambara Rao filed his objections. The objections filed were overruled and it was held that the income which related to the year 1975-76 and 1976-77 could be assessed in the hands of the Hindu undivided family of K.A. Chidambara Rao as the Hindu undivided family had contributed the coffee to the pool of the Coffee Board for these years and not in the hands of the firm. The orders annexures B and C were set aside. The Agricultural Income-tax Officer was directed to assess the erst while Hindu undivided family with regard to the coffee pool prior to April 1, 1977, but realised after April 1, 1977, as the taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt under section 55, be final. Explanation.-For the removal of doubts, it is hereby declared that subject to the provisions of sub-section (2), the revisional power conferred on the Additional Commissioner by sub-section (1) shall be exercisable in respect of an order passed under this Act, by any authority subordinate to him before or after the conferment of revisional power on him." Its perusal shows that the Commissioner or the Additional Commissioner if he considers that any order passed by any authorities subordinate to him is erroneous in so far as it is prejudicial to the interests of the Revenue, he may after giving the assessee an opportunity of being heard and after making such enquiry deemed fit pass such order as in the cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a case of escaped assessment in the hands of the Hindu undivided family for which different provisions could be invoked. For escaped assessment resort could be made to section 36 of the Act, but not to section 35 for revising the assessment of the firm in whose hands the income had been assessed. For this limited purpose, we derive support from the judgment of this court reported in H. Kenche Gowda v. State of Karnataka [1988] 174 ITR 389. In the said case the Hindu undivided family of "K" was assessed in that status up to the year 1977-78. The Hindu undivided family became divided and the properties were partitioned by metes and bounds in March, 1977. The Assessing Officer accepted the partition and for the years 1978-79 and 1980-81, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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