STATE OF TAMIL NADU Vs. P GANESA UDAYAR

JUDGEMENT

(1.) TAX Cases Nos. 361 of 1978 and 1219 of 1979 arise out of a common judgment rendered by the Tribunal in respect of the assessments made under the Agricultural Income-tax Act for the assessment years 1975-.76 and 1976-.77 on the respondent/assessee. The other three cases arise out of the orders of the Tribunal in respect of the assessments made for the assessment years 1972-.73, 1973-.44 and 1974-.75 in relation to the same respondent. Hence, the question involved in all these cases being the same, they are dealt with together. However, it is unnecessary to refer to the facts with reference to each case and it will suffice to refer to the facts in TAX Case No. 361 of 1978 in which the Tribunal has given the main judgment The assessee in all these cases is one Ganesa Udayar of Pilliarnatham, Kallaperambur Post, Thanjavur Taluk. For the year 1975-.76, there was an assessment under the Agricultural Income-tax Act wherein all the lands in his possession and enjoyment were assessed in his hands as an individual.

(2.) THE assessee objected to the said assessment by filing an appeal before the Commissioner of Income-tax (Agricultural) on the ground that the assessment should have been made on him in the status of Hindu undivided family and not in the status of an individual. THE Assistant Commissioner, however, did not accept the assessee's contention. THE assessee thereafter went before the Tribunal and reiterated the same contention that the assessment should be made on him in the status of a Hindu undivided family and not as an individual. THE Tribunal has chosen to accept the assessee's contention and set aside the assessment made on the assessee in his individual capacity and directed the assessment to be made on the assessee in the status of a Hindu undivided family. A similar order was passed for the assessment year 1976-.77 and that is the subject-matter of Tax Case No. 1219 of 1979. When the assessments relating to the assessment years 1972-.73, 1973-.74 and 1974-.75 came to be questioned before the Tribunal subsequently, the Tribunal followed its earlier decision in the first batch with reference to the assessment years 1975-.76 and 1976-.77 and held that the assessment should be made on the assessee only in the status of a Hindu undivided family and not in the status of an individual.

(3.) THE view taken by the Tribunal has been challenged by the Revenue before us in these casesAfter due consideration of the matter, we are satisfied that the Tribunal has come to the right conclusion. Admittedly, the properties were originally ancestral and the assessee got these properties by a partition under a partition deed dated August 7, 1959. THE properties acquired on partition should be treated as having gone to the assessee in his capacity as karta of a Hindu undivided family of himself, his wife and two minor children.