1996 (2) TMI 75 - HC - Income Tax

Summary

The High Court of Allahabad directed the Income-tax Appellate Tribunal to refer two questions under the Income-tax Act, 1961 for the assessment year 1981-82. The questions pertain to the status of an assessee as a Hindu undivided family versus an individual, and the ability of an individual-assessee to claim Hindu undivided family status post-marriage. The Court found these to be questions of law and allowed the application. (Case Citation: 1996 (2) TMI 75 - ALLAHABAD High Court)