1991 (3) TMI 27

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..... hat of his wife by invoking the provisions of section 9(2)(a)(i) of the Tamil Nadu Agricultural Income-tax Act, 1955 (Tamil Nadu Act 5 of 1955) (hereinafter referred to as " the Act "). The assessing authority, however, did not indicate, let alone consider and discuss, as to whether the wife was having a membership in the firm, except a bald statement to the effect " add one-fourth share of Tmt. P .....

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..... not permissible. The Tribunal referred to an earlier order made by the Tribunal in A. T. A. No. 29 of 1980, dated June 10, 1980, but without any discussion, held that the share income belonging to the wife could not be included in determining the taxable income of the assessee. The Revenue is in revision before us. Section 9(2)(a)(i) of the Act provides that, in computing the total agricultural i .....

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..... me of the wife was derived from the membership of the wife in firm of which her husband is a partner, it was not permissible to invoke section 9(2)(a)(i) of the Act with a view to compute the total agricultural income of the assessee. In the absence of any factual data to invoke the provisions of section 9(2)(a)(i) of the Act, the view taken by the Tribunal in favour of the assessee cannot be said .....

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