SANKARANARAYANA BHATTA Vs. AITO KSARAGOD

JUDGEMENT

(1.) THE petitioner in O. P. No. 3225 of 1961 is the appellant before us. THE controversy relates to Ext. P-1, an assessment order dated 10-3-1961 under S. 18 of the Agricultural Income-tax Act, 1950.

(2.) THE assessment year concerned is 1958-59. THE accounting period is the 17 months from 1-11-1956 to 31-3-1958.

(3.) THERE can be no doubt that in view of the fact that the Agricultural Income-tax Officer has recorded an order to the effect that there has been a partition of the Hindu undivided family on 1-4-1958 , the assessment in this case should conform to the provisions of sub-section (2) of S. 29. It is common ground that assessments have not been made on the various members as provided in that sub-section and that only one assessment has been made for the whole of the family income on the appellant before us. It must follow that Ext. P-1 is not in order and cannot be sustained.