MANJAPPA GOWDA B T Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE revision petitions under s. 55 of the Karnataka Agrl. I.T. Act, 1957 (the "Act"), arise out of the order of the Commissioner of Agrl. I.T., Karnataka, dated March 31, 1979, made under s. 35 of the Act.

(2.) FOR the assessment years 1976-77 and 1977-78, the Agrl. ITO made assessments treating the assessee as tenants-in-common. But the Commissioner in exercise of his revisional jurisdiction has held that the assessee should be treated as an association of persons.

(3.) THE reason for this type of arrangement has been disclosed in the letter written by the chartered accountant of Manjappa Gowda. He wrote a letter dated November 12, 1966, to the assessing authority stating that there was a partition in the joint family of Manjappa Gowda as on May 31, 1972, but as the properties apportioned were small in area, they were cultivating together and at the year end, the income was apportioned equally as tenants-in-common. THE letter also discloses that the individuals have filed separate returns.