9911796707
TMI Blog1997 (9) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... hare of income from the estate had been treated as income of Thiru M.S.P. Rajes and the remaining 1/10th share of income has been treated as income of the said Bhanumathi Rajah for the assessment year, treating them as tenants-in-common. It appears, one of the co-owners, feeling aggrieved by the order so passed preferred an Appeal before the Assistant Commissioner of Agricultural Income-tax, Salem, who in his proceedings A.I.T.A. No. 15 of 1982, dated July 28, 1982, set aside the assessment on the sole ground that the assessment made in the status of tenants-in-common is bad in law and remanded the matter for fresh disposal. Subsequent to the remand, the Agricultural Income-tax Officer, Yercaud, in his proceedings in GIR No. 48/81-82/Ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to this Act shall be charged for each financial year commencing from April 1, 1955, in accordance with and subject to the provisions of this Act, on the total agricultural income of the previous year of every person?". Sub-section (3) of section 3 of the Act deals with the charge of agricultural income-tax in the case of persons holding property as tenants-in-common. The said sub-section prescribes : "In the case of persons holding property as tenants-in-common and deriving agricultural income, the tax shall be assessed at the rate applicable to the agricultural income of each tenant-in-common." On the face of the express and explicit provisions as contained in the Act, we are rather puzzled by the statement of the Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above, we have no doubt in our mind that as per the salient provisions adumbrated in sub-section (3) of section 3 of the Act, Thiru M.S.P. Rajes owning 9/10ths share and Thirumathi Bhanumathi Rajah owning the remaining 1/10th share in Stanmore Estate, Yarcaud, have to be assessed as tenants-in-common and, therefore, the orders passed by the Commissioner of Agricultural Income-tax in suo motu revision proceedings are not sustainable and they deserve to be set aside, In fine, this tax case (revision) is allowed by setting aside the orders passed in suo moto revision proceedings by the Commissioner of Agricultural Income-tax, Madras. The authorities below are directed to treat Thiru M. S. P. Rajes and Thirumathi Bhanumathi Rajah as tenants-i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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