9911796707
TMI Blog1979 (7) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... name of the applicant's wife in 1962, in the assessable income of the applicant ? " The appellant is an agriculturist at Cherai, and an assessee on the file of the Addl. Agrl. ITO, Alwaye. For the year 1968-69, he filed a return showing a net income of Rs. 2,678. No accounts were maintained. According to the return, the extent of the properties in his possession was only 2.68 1/2 acres of coconut garden. There was an extent of 2.82 acres of coconut garden in the name of his wife, the income of which was also assessed as his income under s. 9(2) of the Agrl. I.T. Act, in the prior years. So, the assessing officer rejected the return, and after issuing a pre-assessment notice and considering the objections filed by the appellant, estimated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of s. 9, sub-s. (2), of the Agrl. I.T. Act. That section reads : " 9. (2) In computing the total agricultural income of any individual for the purpose of assessment there shall be included-- (a) so much of the agricultural income of a wife or minor child of such individual as arises directly or indirectly-- (i) from the membership of the wife in a firm of which her husband is a partner ; (ii) from the admission of the minor to the benefits of partnership in a firm of which such individual is a partner ;...... " Counsel for the assessee contended that the Tribunal was wrong in relying upon the prior assessment orders and in basing its conclusion on those orders. It was argued that the prior assessment orders could not be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he revenue pointed out, this it was entitled to do. The Supreme Court itself in the decision in M. M. Ipoh v. CIT [1968] 67 ITR 106 at 118 has pointed out that although the prior assessment proceedings would not constitute res judicata they are cogent piece of evidence in subsequent years in respect of matters on which the Tribunal has got to form an opinion or conclusion. It is only from that point of view that the Tribunal in the present case has relied upon the prior assessment proceedings. In the circumstances, it cannot be said that the Tribunal was not justified in coming to the conclusion that it did. We answer the question referred in the affirmative, that is, in favour of the revenue and against the assessee. There will be no order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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