Taxability of Agricultural Income in the Hands of HUF or Individual depends on ownership of property

HIGH COURT OF MADRAS K.P. Nachimuthu Versus Commissioner of Income-tax, Coimbatore TAX CASE (APPEAL) NOS. 383 & 384 OF 2006 SEPTEMBER 24, 2012 JUDGMENT Mrs. Chitra Venkataraman, J. The above Tax Case (Appeal) is filed at the instance of the assessee against the order of the Income Tax Appellate Tribunal for block assessment period 1984-85 and 1985-86. The above Tax Case (Appeal) was admitted on the following substantial question of law:- “Whether on the facts and in the circumstances of the case, the Tribunal erred in not dismissing the appeal by the Department in li...