TMI Blog1979 (8) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessment year 1975-76 in the status of individuals. The order of the Commissioner which is impugned in these petitions is a common one. It has been stated therein that Bhagirathi Bai had been held to be non-assessable under s. 19(3) of the Act. This is incorrect. It transpires that for an earlier year the Commissioner had taken action under s. 35 and come to a conclusion that V. P. Shanbhogue and Vasudeva P. Shanbhogue who are brothers, Bhagirathi Bai their mother and Shantha Bai their sister constituted an association of persons and in respect of the lands held by them, they were liable for agricultural income-tax as an association of persons and had made an order to that effect on November 26, 1975. Assessment, in the instant ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase of manure, etc., was also in the individual names and in these circumstances there was no association of persons engaged in a joint venture or realisation of income to an association of persons as such. From the order of the Commissioner, it is seen that none of these factors have been controverted and were in fact not doubted. It had also been pointed out that the tractor had been registered in the name of one V. P. Shanbhogue only and this fact also was not controverted by the Commissioner. But he was of the opinion that all these material factors which would indicate separate ownership and separate realisation of the income and separate activity with regard to the cultivation were " obviously convenient devices adopted to camouf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bagla [1971] 80 ITR 173, the Supreme Court had to consider the circumstances under which liability could be imposed as on an association of persons under the U.P. Agrl. I.T. Act, 1948. Under s. 2(p) of the Karnataka Agrl. I.T. Act, " person " is defined as " any individual or association of individuals, owning or holding property for himself or for any other, or partly for his own benefit and partly for another, either as owner, trustee, receiver, common manager, administrator or executor or in any capacity recognized by law, and includes an undivided Hindu Mitakshara family, an Aliyasanthana family or branch, a Marumakkattayam tarwad or a tavazhi possessing separate properties, or a Nambudri or other family to which the rule of impartibili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y if the income accrues to an association of individuals owning or holding property ". Further on, the Supreme Court stated as follows : " In reaching the conclusion that the two lessees were holding land as an association of individuals, the High Court observed : ' The established facts here are that the two individuals jointly allowed the common manager to cultivate their lands and derive profits from them. They pooled their lands and got them cultivated as if they belonged to only one of them. The manager made no distinction between one piece of land and another piece of land; he managed them jointly. Only at the time of distribution of the profits he took into consideration the fact that one owned 316.3 acres and the other 326.1 acr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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