R N VEERAPPAN Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) In all these tax case revisions, the petitioners/asses-sees have questioned the order of the Commissioner, Agricultural Income-tax, dated March 26, 1997 suo motu revising the earlier order of the assessing authority passed under Section 65 of the Act, by invoking the provision of Section 34 of the Tamil Nadu Agricultural Income-tax Act, 1955 (for short "the Act"). In these tax case revisions, the petitioners have raised the following substantial questions of law:

(2.) Whether on the facts and in the circumstances of the case, the Commissioner was justified in initiating proceedings under Section 34 by his mere ipse dixit that the petitioner and two others are holding property with a common object to derive income and further directing the Assistant Income-tax Officer, to pass an order under Section 17 in the status of a association of persons, by clubbing the holdings of three separate individuals?

(3.) Whether on the facts and in the circumstances of the case, the Commissioner was justified in law in setting aside separate composition orders rightly passed by the Agricultural Income-tax Officer under Section 65 of the Act on the basis of valid application filed by the petitioner under Section 65(1) in respect of his separate and specific extent of land allotted to him under a registered deed of partition, when the Department had all along accepted the partition and separate enjoyment of the lands allotted to the petitioner?