TMI Blog1979 (10) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by her and that they ought to be excluded and she could be assessed only on the income from the 18,36 ordinary acres. This objection was overruled and the Agrl. ITO assessed her on the basis of her ownership of 36'09 acres. Against the order of the Agrl. ITO, the assessee preferred an appeal to the Assistant Commissioner which was not successful and thereafter to the Tribunal. The Tribunal remanded the appeal to the Assistant Commissioner and, on remand, the Assistant Commissioner confirmed the original order without excluding the trust lands. Again, the assessee preferred an appeal to the Tribunal and it allowed the appeal on 9th August, 1974, and directed the Agrl. ITO to exclude the income from the trust lands from assessment. Whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial to the assessee. As, in the present case, the Commissioner had only declined to interfere with the order, it was contended that there was no prejudice to the assessee and, for this view, reliance was placed on the decision of a Full Bench of this court in N. N. Seshadrinathan v. State of Madras [1966] 60 ITR 482. When the assessee was faced with this situation, she took steps for converting the tax revision case into writ petitions under art. 226 of the Constitution of India praying for quashing the orders of the Commissioner as well as of the Agrl. ITO. The learned Govt. pleader contended that the petition filed for converting the tax revision case into a writ petition should not be granted. We are unable to agree with him and we th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he composition on the basis of the assessee's own application should hold the field. Section 65 of the Act provides for the composition of agrl. income-tax in the case of any person who holds lands wholly grown with non-plantation crops and who applies to the prescribed officer for permission to compound the agrl. income-tax payable by him. The liability to agrl. income-tax has been cast, under s. 3(1), on the total agrl. income of the previous year of every person. The postulate of S. 3 is that the income must be the assessee's income. It is this liability, on the basis of the assessee deriving income from his or her own land, that is compounded under s 65. In the present case, when once it is found that the assessee does not own any lan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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