9911796707
TMI Blog1998 (10) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... November 30, 1977, from Randathara Estate and Anjarakandy Essential Oil Company. The agricultural income-tax assessment for the year 1975-76 in respect of the vendors was completed on March 9, 1981, fixing a total tax due at Rs. 16,027.24 (Rs. 4,006.91 on each partner). For the assessment year 1976-77, the assessment was made on March 25, 1982, fixing a tax effect of Rs. 70,448.18 and it was rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; Rs. __________________________________________________________________________ 75-76/9-3-81 7/81-82 to 10/81-82/23-12-81 4,368.64 76-77/25-3-82 6/82-83/25-11-82 & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the tax from the transferee if the tax cannot be recovered from the transferor. By exhibit P-9 order the first respondent has found that the transferor cannot be found and hence it could not be recovered from him and, therefore, the transferee is liable for the tax liability during that period 1976-77. The finding is not seriously disputed before me since the officer has given in detail the step ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. As a matter of fact exhibit P-4 order of the Commissioner of Agricultural Income-tax held that the petitioner's revision challenging the assessment orders for the periods 1975-76 and 1976-77 were found to be not maintainable and incompetent. Those orders have become final and notices have been issued within the statutory period. Therefore, I do not find any illegality in the revenue recovery no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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