9911796707
TMI Blog1991 (4) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... e respective assessment years. The revision petitioner has been assessed to agricultural income-tax by the Agricultural Income-tax Officer, Kumbakonam, separately for all these years treating the assessee as an individual. The Commissioner of Agricultural Income-tax initiated suo motu revisional proceedings and issued a notice calling upon the assessee to show cause as to why the orders already made should not be revised. The assessee, while submitting his explanation, claimed that he had inherited lands from his father and they should be treated as properties belonging to the Hindu undivided family and should not be clubbed with his holdings, and that there should be separate assessment orders also in respect of the Hindu undivided family ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n his capacity as Hindu undivided family and there should be a separate assessment in his capacity as an individual in respect of the properties he inherited from his uncle and his other private properties. Mrs. Chitra Venkataraman, learned Additional Government Pleader (Taxes), reiterated the reasoning of the revisional authority and contended that, since the petitioner himself has clubbed both the properties and was subjecting himself by submitting returns as an individual there was no justification for resiling from the said stand and the conclusions of the revisional authority are not only in accordance with law but do not call for any interference in the above revisions. We are not persuaded to agree with the submission of learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e got from his father as his share of the properties. Likewise, we are of the view that in respect of the other items of property belonging to him including the one he inherited from his uncle, he has to be assessed only in his capacity as an individual and to this extent, we disagree with the conclusions of the revisional authority and set aside the findings and directions contained in paragraph 24 of the order of the Commissioner of Agricultural Income-tax which is the subject-matter of revision before us. On behalf of the assessee it was next contended that having regard to the provisions of section 34 of the Tamil Nadu Agricultural Income-tax Act, which renders the provision "subject to the provisions of this Act", the power of revisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity has the power to revise the order in question, which position is not in dispute before us, there will be no justification to read into the provisions of section 34 which contains its own special period of limitation, the limitations prescribed under section 35 of the Act. We see no merit in the plea of the petitioners in this regard. So far as the quantum of income is concerned, the revisional authority has merely set aside the orders of the assessing authority and remitted the matter for consideration afresh after conducting a detailed enquiry in this regard. That being the position, the assessee shall be at liberty to raise all such pleas that are open to him in the matter of fixing the quantum of income, and the assessing authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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