K S MOTHILAL Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE above revision has been filed against the order of the Commissioner of Agricultural Income Tax dated 15.11.1983, in exercise of the suo motu powers of revision under S. 34 of the Tamil Nadu Agricultural Income Tax Act, 1955, (hereinafter referred to the as ?the Act THEreunder the Commissioner has set aside the assessment order passed by the Agricultural income Tax Officer, Coonoor dated 20.6.1980 under S. 17(3) of the Act.

(2.) ONE K. Simrathmull, a resident of Uthagamandalam, was an assessee on the file of Agricultural Income Tax Officer, Coonoor. There was a partition in the family among the deceased and his two sons when he was alive and it is claimed that the partition has also been accepted by the Agricultural Income Tax Officer in his proceedings dated 9.2.1962 resulting in the deceased father and his sons becoming separate. The father viz. K. Simrathmull died on 28.12.1979. The elder son by name Mothilal appears to have filed this return in respect of the holdings of the deceased for the assessment year 1980-1981 and separate assessments have been made in the names of the deceased father and two sons in respect of their respective holdings treating them as three different units for assessment separately in their own names. Of course the sons have been assessed all along in their capacity as Hindu Undivided Family (hereinafter referred to as ?H.U.F.?) since the properties were joint family properties in so far as their shares obtained in the earner partition are concerned, vis-a-vis their heirs. The Agricultural Income Tax Officer has chosen to pass three orders on 20.6.1980 one assessing the deceased K. Simrathmull in his capacity as H.U.F. and two sons separately in respect of their holdings in their capacity as H.U.F. by different orders.