1975 (8) TMI 2

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..... e petitioner has questioned the validity of notice issued by the Agrl. ITO, Bijapur, calling upon him to produce certain books of account relating to the agricultural income which the joint family consisting of the petitioner and his sons had derived during the year of assessment 1973-74. During the assessment year 1973-74 a partition took place in the family of the petitioner and the family lands .....

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..... f objections filed on behalf of the Agrl. ITO, it is admitted that in so far as the undivided family was concerned, no order of assessment had been made in respect of the income derived by it until the date of partition in the year 1973-74. In the facts and circumstances of this case, the action taken by the respondent under s. 37 to rectify the order of assessment is not tenable. The notice is, t .....

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