TMI Blog1975 (1) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... ears 1965-66 and 1966-67, P. C. Pai filed returns furnishing agricultural income to the extent of his share in that areca garden. The Agricultural Income-tax Officer, Puttur, respondent herein, called upon P. C. Pai to submit the particulars of his income and expenditure by issuing notice in Form No. 5. In response to the said notice, P. C. Pai produced before the respondent a copy of the registered partition deed dated January 10, 1958, and three term lease deeds in respect of the areca garden from which he derived income. He contended that he was a divided member of the family separately enjoying his share in the areca garden. On perusal of the documents produced by P. C. Pai, the respondent came to the conclusion that there was only a pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer Puttur), the respondent issued notice under section 19(3) read with section 3 of the Act calling upon the petitioners to show cause why final assessment orders for the years 1965-66 and 1966-67 should not be made against them by apportioning the income of the areca garden to each of the brothers as tenants-in-common. The notice was issued on July 16, 1973. The petitioners filed objections, contending, inter alia, that the proceedings, against them were barred by limitation under section 36 of the Act. Repelling that contention, the respondent passed assessment orders, which are challenged in these petitions. The respondent has held that previous assessment proceedings taken against P. C. Pai should be held to be binding on his t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een deferred on account of any stay order granted by any court or other authority in any case or by reason of the fact that an appeal or other proceeding is pending before the High Court or the Supreme Court, shall be excluded: Provided also that nothing contained in this section limiting the time within which any action may be taken or any order, assessment or reassessment may be made, shall apply to an assessment or reassessment made on the assessee or any person in consequence of, or to give effect to, any finding, direction or order made under section 32, 33, 34, 35 or 55 or any judgment, or order made by the Supreme Court, the High Court or any other court." For the assessment years 1965-66 and 1966-67, the respondent initiated p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No order of assessment or reassessment, other than an order of assessment under section 23 to which clause (c) of sub-section (1) of section 28 applies or an order of assessment or reassessment in cases falling within clause (a) of sub-section (1) or sub-section (1A) of this section shall be made after the expiry of four years from the end of the year in which the income, profits or gains were first assessable... Provided further that nothing contained in this section limiting the within which any action may be taken or any order, assessment or reassessment may be made, shall apply to a reassessment made under section 27 or to an assessment or reassessment made on the assessee or any person in consequence of or to give effect to any fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... du family, association of persons, for a particular year may affect the assessment for the said year on a partner or partners of the firth, member or members of Hindu undivided family or the individual, as the case may be. In such cases though the latter are not eo nomine parties to the appeal, their assessments depend upon the assessments on the former. The said instances are only illustrative. It is not necessary to pursue the matter further. We would, therefore, hold that the expression ' any person ' in the setting in which it appears must be confined to a person intimately connected in the aforesaid sense with the assessments of the year under appeal." The above view has been reiterated by the Supreme Court in Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eemed to be represented by the Hindu undivided family, partnership or association. But the tenants-in-common do not fall within any of those categories. A tenant-in-common is, as to his own share, in the position of the owner of an entire and separate estate. On his death his estate would devolve on his heirs. Therefore, the order of assessment against one tenant-in-common is not binding on others unless they also had notice of that assessment proceeding. Quite apart from that, in the instant case, petitioners were not connected with the previous assessment proceedings. P. C. Pai was then assessed in the status of Hindu undivided family, which in fact he was not. There was no Hindu undivided family which he could represent. He did not an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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