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C. J, M. C. DESAI
M. L. BAGLA – Appellant
Versus
COMMISSIONER OF Income Tax, U. P. – Respondent
JUDGMENT
M. C. DESAI, C.J. - This is a case stated by the Agricultural Income Tax Revision Board u/s 24(1), on its own motion, on the ground that the following question of law arising in a proceeding before it is of importance requiring final decision of this court :
"Whether, on the facts and in the circumstances of the case, the two owners can be assessed as an association of individuals on the income of the entire areas under their joint cultivation ?"
One Bhagwati Prasad was the owner of the land in dispute. He granted a lease of 326.1 acres in favour of the assessee, M. L. Bagla on April 20, 1942, and another lease of 316.3 acres in favour of Puranmal Jaipuria on January 21, 1941. For the Fasli years 1356, 1357, 1358 and 1359, they jointly appointed one person as manager to cultivate the lands of the two leases jointly appointed one person as manager to cultivate the lands of the two leases jointly. The manager cultivated the lands of the two leases, maintained one set of accounts of the expenditure incurred over the cultivation of the lands and of the income derived from them and distributed the profits between them in proportion to the areas of their lands. Each of them was ass
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