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2010 (1) TMI 226 - HC - Income TaxAgricultural Income Tax (Tamil Nadu)- A tea estate was owned by a firm. A deed of dissolution of partnership was made. By this partition the land were divided by metes and bounds among the three individuals. The Agricultural Income Tax officer having jurisdiction over the land, assessed the income in the individual names of the assessee. Those assessment order were made apparently on the basis of an inspection. Thereafter, in terms of section 65 of the Tamil Nadu Agricultural Income Tax Act, 1955, applications were filed for composition of agricultural income tax by the three individuals on the ground that their respective holding were less then 50 acres. Permission was granted. Subsequently, the Commissioner suo motu revised the assessment order on the ground that the entire stage managed by one single person and the profits were shared by all the three assessee and, therefore, they were to be termed an “association of person” accordingly they were not entitled to the benefit u/s 65. Held that- individual were not assessable as an association of person.
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