TMI Blog1997 (11) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... 1985-86. The assessees are the sons of one A. Wilson and his wife Mrs. Leela Wilson. It appears that Mr. A. Wilson died in the year 1969 and Mrs. Leela died in the year 1979. The assessees, it is said, inherited from their parents 46.17 acres of land in Mancode, Nallor and Kakulam villages. The assessees, it is said, effected among themselves oral partition of the entire holdings in the year 1977 and pursuant to the oral partition so made, they enjoyed their individual shares by metes and bounds. It appears that the assessees recorded the oral partition by means of a registered document in the year 1984 The Assessing Officer, namely, the Agricultural Income-tax Officer-I, Nagercoil, recognising the oral partition earlier made, passed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es under a will. The question posed therein was as to whether the son and the grandsons of the testator succeeding to certain shares under the will could be construed to have formed an association for the purpose of enjoying the estate. (b) Their Lordships of the Division Bench of this court, after taking into consideration the test laid down by the Supreme Court in the case of G. Murugesan and Bros. v. CIT [1973] 88 ITR 432, and also the decision of this court in K. Md. Iqbal v. State o Tamil Nadu [1992] 1 MTCR 608 (Mad), ultimately said "... we are of the view that the Tribunal is right in holding that the son and grandsons of the testator who have got an undivided share in the estate under the will, cannot be held to have voluntaril ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s tenants-in-common. The said sub-section prescribes that in the case of persons holding property as tenants-in-common and deriving agricultural income, the tax shall be assessed at the rate applicable to the agricultural income of each tenant-in-common. In this view of the matter, we are of the view that the orders of the Commissioner in setting aside the assessments made by the Assessing Officer for the assessment years 1984-85 and 1985-86 and directing the said Assessing Officer to revise the assessments treating the assessees as "association of persons" are not sustainable in law. The moment the assessees are treated as persons holding the properties as tenants-in-common, the tax shall have to be necessarily assessed at the rate appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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