1978 (10) TMI 7

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..... mbu, was assessed to agricultural income-tax for the year ending March 31, 1967, as an individual. The assessment year is 1967-68. It is admitted that the assessee had no accounts. He was member of the joint family which was partitioned on December 26, 1966. As a result of the partition certain properties were allotted to the assessee. He was also deriving his share of the agricultural income from .....

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..... otted to him on partition and was also being assessed to his share of income from the plantations and other properties kept in common with the joint family, the assessment year had to be taken as the Malayalam era as was followed with reference to the joint family. This contention was accepted by the Tribunal and it is that question that falls to be examined in this reference. The questions of law .....

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..... ere is anything repugnant in the subject or context-... (o) ` Previous year' means (i) the twelve months ending on the 31st day of March preceding the year for which the assessment is to be made or, if the accounts of the assessee have been made up to a date within the said twelve months in respect of any year ending on any date other than the said 31st day of March, then at the option of the as .....

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..... unts have been made up, provided the accounts were made up to a date within the said twelve months in respect of any year ending on a day other than 31st March. In order to have the benefit of this alternative date mentioned by the second part of the definition, it is quite plan in that the necessary condition precedent is that the assessed must have accounts, and the said accounts must have been .....

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..... the department and against the assessee; and the second part of it also in the negative, that is, in favour of the department and against the assessee. We answer question No. 2 in the negative, that is, in favour of the revenue and against the assessee. There, will be no order as to costs. A copy of this judgment under the signature of the Registrar and the seal of this court will be communicat .....

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