1974 (11) TMI 2 - SC - Income Tax

Whether an unmarried male Hindu on partition of a joint Hindu family can be assessed in the status of a Hindu undivided family even though no other person besides him is a member of the alleged family - A single person, either male or female does not constitute a family - held that when only one person is there the assessment should be in the status of individual

Issues:
1. Assessment of an unmarried male Hindu on partition of a joint Hindu family.
2. Interpretation of the term "family" in the context of Hindu undivided family.
3. Whether a single individual can constitute a Hindu undivided family for income tax assessment.
4. Requirement of two or more members for assessing as a Hindu undivided family.
5. Rights of coparcener on partition of ancestral property.
6. Legal implications of adoption in Hindu joint family.
7. Comparison of the present case with the case of Anant Bhikappa Patil v. Shankay Ramchandra Patil.

Detailed Analysis:
1. The judgment concerns the assessment of an unmarried male Hindu on partition of a joint Hindu family. The appellant, previously assessed as an individual, claimed to be assessed as a Hindu undivided family for the assessment year 1964-65. The court determined that a single individual cannot constitute a Hindu undivided family for income tax purposes, emphasizing the need for multiple members in a family entity.

2. The interpretation of the term "family" in the context of a Hindu undivided family was crucial. The court highlighted that "family" inherently signifies a group of people related by blood or marriage, emphasizing the plurality of persons as an essential attribute of a family. It distinguished between an individual and a family entity, asserting that a single person, male or female, does not constitute a family.

3. The judgment addressed the question of whether a single individual can be considered a Hindu undivided family for income tax assessment purposes. It concluded that a Hindu undivided family, as recognized under the Income-tax Act, is distinct from an individual. The court stressed the importance of maintaining the difference between an individual and a family entity under the law.

4. Regarding the requirement of two or more members for assessing as a Hindu undivided family, the court established that an assessment in the status of a Hindu undivided family can only be made when there are multiple members within the family entity. It rejected the argument that at least two male members are necessary to form a Hindu undivided family for tax assessment.

5. The judgment also delved into the rights of a coparcener on the partition of ancestral property. It clarified that a coparcener's share on partition is ancestral property concerning his male issue, while it becomes separate property concerning other relations. The sole surviving coparcener has the authority to deal with the coparcenary property as separate property until a new member is introduced into the family.

6. Legal implications of adoption in a Hindu joint family were discussed, emphasizing that the rights of an adopted son relate back to the adoptive father's death. The judgment highlighted the significance of the adopted son being deemed in existence during the relevant period, impacting the composition of the family entity.

7. A comparison with the case of Anant Bhikappa Patil v. Shankay Ramchandra Patil was made to address the relevance of adoption and the composition of a Hindu joint family. The court differentiated the circumstances of the two cases, emphasizing the distinct legal principles and implications involved in each case.

In conclusion, the court dismissed the appeal, affirming that the appellant should be assessed as an individual rather than a Hindu undivided family for the specified assessment year.

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