1994 (10) TMI 5

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..... cants herein. The partnership firm, Silver Cloud Coffee Estate, was dissolved on August 28, 1981. Before the dissolution, the firm was filing its returns. After the dissolution, the erst while partners of the firm obtained their share from the firm in accordance with their profit-sharing ratio. Thereafter, they opted to compound tax under section 65 of the Tamil Nadu Agricultural Income-tax Act, 1 .....

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..... against that order, these applications are preferred by the assessees. Learned counsel appearing for the assessees submitted that the Commissioner without assigning any reason exercising his suo motu power directed the Income-tax Officer to withdraw the permission given to the assessees to compound tax. It was submitted that it is always open to the assessees herein to ask for compounding the t .....

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..... gricultural Income-tax Officer to compound the tax under section 65 of the Act. The Income-tax Officer permitted them to do so. The Commissioner without assigning any reason set aside the permission given by the Agricultural Income-tax Officer and directed the Agricultural Income-tax Officer to assess the assessees on the basis of their returns filed by them individually. Unless the Commissioner s .....

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