ROWENA COELHO Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) SILVER Cloud Estates, Gudalur, it is said, is a registered firm, consisting of several partners. Being a registered firm, it appears, the agricultural income had been taxed at the hands of the partners of the firm. It appears the return of income for levying tax on income basis under Section 17 of the Tamil Nadu Agricultural Income-tax Act, 1955 (for short "the Act"), had been filed for the assessment year 1982-83.

(2.) THE firm was stated to have been dissolved on August 28, 1981. After dissolution of the said firm, the erstwhile partners were stated to have partitioned their lands and the respective partners filed applications to compound the tax under Section 65 of the Act on June 14, 1982, in respect of the holdings held by them in the middle of the accounting year.

(3.) THE order of the Commissioner cannot at all be stated to be suffering from any serious infirmity of law or perverse appreciation of facts, calling for interference.