assessment year 1961-62 the assessee submitted a composition application to the concerned Income-tax Officer in which he sought to exclude the property that ... November 1959. At the same time his wife filed another composition application in regard to the property that was given to her under the settlement
assessment year 1961-62, when the petitioner filed a similar composition application he claimed that an extent of 42 acres should be omitted from ... writ petitioner and he be dealt with accordingly, and his composition application for the assessment year disposed of in that light. It is against this
that an extent of 51.59 acres was deliberately omitted from the application for composition and, in that view he added on the same ... extent of 51'59 acres is includible in the composition application for purposes of being dealt with under Section 34 of the Act, they
submitted that the petitioners should have filed a composite
application for settling the dispute before the Settlement Commission. It is
submitted that there ... Adjn., was
passed, the petitioners ought to have filed a composite application for a
settlement of the dispute.
15. Arguing further, the learned Senior Standing
sought to be made. At this stage, the assessee filed a composition application under Section 65 of the Tamil Nadu Agrl ... refund of tax levied on the basis of her composition application for these two years. That composition application had been considered as if the assessee
sought to be made At this stage, the assessee filed a composition application under s. 65 of the Tamil Nadu Agrl ... refund of tax levied on the basis of her composition application for these two years. That composition application has been considered as it the assessee
order are two-fold. They are
(1) Option to file a composition application for compounding the tax under s. 65 of the Act cannot ... said rule in relation to the filing of the composition application for the asst. yrs. 1968-69 and 1979-80 with which
year 1963-64, he filed an application for composition under Section 65 of the Madras Agricultural Income-tax Act, stating that there was a partition ... found this as a circumstance against the grant of the composition application. I am unable to agree. If an assessee approaches a statutory authority
order are two fold. They are :
1. Option to file a composition application for compounding the tax under Section 65 of the Act cannot ... said rule in relation to the filing of the composition application for the assessment years 1968-69 and 1979-80 with which
fulfil the conditions prescribed as on the date on which the application is made and as the section is a machinery section indicating the procedure ... Nursing Das v. Settlement Commission (I. T. and W. T .) a composite application was made by the assessee to the Settlement Commission in respect
