TMI Blog1971 (1) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... T. JUDGMENT The judgment of the court was delivered by GOVINDA BHAT J.-These writ petitions preferred by a common assessee under the Mysore Agricultural Income-tax Act, 1957, hereinafter called " the Act ", are directed against three orders of rectification made under section 37 in respect of the assessment years 1964-65, 1965-66 and 1966-67. The first petitioner, Ganapathy Subbaraya Heg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out in the notice for rectification was that for the assessment year 1967-68 the petitioner as well as the third respondent had produced a partition deed from which it was disclosed that the family became partitioned only in the year 1966 and that the separate assessments made on the basis that the petitioner and the third respondent had been divided was an error apparent from the record. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take into consideration matters outside the record in the original assessment proceedings. The notice referred to earlier stated that the Agricultural Income-tax Officer came to know that the petitioner and the third respondent were undivided and that they became partitioned only in the year 1966 when they produced the partition deed in the assessment proceedings for the year 1967-68. The second ..... X X X X Extracts X X X X X X X X Extracts X X X X
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