9911796707
TMI Blog1971 (8) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... on 60(1) of the Agricultural Income-tax Act, 1950 (to be hereinafter referred to as the Act), was : " Whether, in the facts and circumstances of the case, the status of tenancy in common could be assigned to the assessee ignoring the mandate of the legislature embodied in section 29 of the Agricultural Income-tax Act that there should be partition in the family in definite portions ? " The High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re agreed to be divided into 22 shares. But actual partition by metes and bounds was not effected under that document. That work was entrusted to two arbitrators. After the arbitrators passed their award, a regular partition deed was entered into. The Tribunal has accepted the truth and validity of the karar as well as the partition deed dividing the family properties by metes and bounds. It has c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1956. In view of these facts, no portion of the income sought to be taxed can be considered as having been earned by the Hindu undivided family in the relevant accounting years. Even the very first accounting year commenced after the family properties were divided by metes and bounds. In this view it is not necessary to go into the meaning of the expression " a Hindu undivided family which is be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the accounting year 1956-57. The Appellate Tribunal has all the powers of the assessing authority. Hence, its order should be considered as an order under section 29. For the reasons mentioned above we dismiss this appeal. The respondent is not represented in this court. At our request Mr. S. T. Desai assisted us as amicus curiae. We are thankful to him for the assistance given to us. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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