STATE OF ORISSA Vs. GOURANGA PRASAD GOUNTIA

JUDGEMENT

(1.) UNDER Section 29(2) of the Orissa Agricultural Income Tax Act (hereinafter referred to as the Act) the Additional Income Tax Tribunal has started a case and referred the following question for determination d this Court:

(2.) THE Assessing Officer as also the Appellate Authority came to hold that there was no partition and, therefore, the entire income was available to be assessed in the hands of the Assessee Durga Prasad. The Additional Agricultural Income Tax Tribunal came to hold:

(3.) THERE is no dispute that the Assessing Officer and the First Appellate Authority had not accepted the claim of partition. The Additional Agricultural Income Tax Tribunal was, however, prepared to hold relying upon the unregistered deed of partition as also the separate khatians issued in the Bhogra conversion proceedings wherein the said partition was accepted that there had been a complete partition between the father and the two sons. As the record stands, the bone of contention seems to have been that even if the partition was upheld, in view of the admission of the Assessee that he was in actual enjoyment of the property that fell to the share of the elder son the entire income including the income from that share was liable to be taxed in the hands of the Assessee under Section 11 of the Act.