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1998 (3) TMI 132 - KERALA HIGH COURTExtract: .......No. 56 of 1958 has to be assessed under the Agricultural Income-tax Act, 1950, assigning them the status of tenants-in-common. The view taken by the assessing authority as well as the first appellate authority that the assessment has to be completed by assigning the assessee the status of an individual is upheld. The tax revision cases are allowed.
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