STATE OF KERALA Vs. MOHAMMED HASSAN

JUDGEMENT

(1.) THESE two references relate to the assessment years 1978-79 and 1979-80, in regard to which the Department prays for an answer to the following question :

(2.) IT would be clear that the provisions of Section 9(2)(iii) deal with the aspect of computation of total agricultural income of any individual for the purpose of assessment, with reference to the question involved in these references and the said provisions are to the effect that the inclusion shall be as regards direct or indirect transfer of assets to the wife by the husband otherwise than for adequate consideration or in connection with an agreement to live apart. We are concerned with the application of the above provision only.

(3.) THE appellate authority (Appellate Assistant Commissioner of Agricultural Income-tax and Sales Tax, Kozhikode) has dealt with the contention in the context in the following manner :