1987 (1) TMI 183

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..... the ITO asked the assessee as to how the HUF had come into existence. The assessee contended that Smt. Veena Jain had gifted a sum of Rs. 5,500 to the assessee's HUF which consisted of two Spindas who could form a joint Hindu family by themselves. The ITO was however, of the opinion the joint family was purely a creature of law and could not be created by the act of parties because the fundamental .....

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..... clubbed in the hands of the two members in their individual incomes. The appeals of the assessee was dismissed by the AAC. The assessee has consequently come up in second appeal before the Tribunal. 2. I have heard the representative of the parties at length in this appeal. The main reliance of the assessee's representative was that there could be a smaller HUF within a larger HUF which could h .....

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..... (1983) ITR 840 (Mad) for the proposition that property acquired by gift from female could be HUF property in the hands of the donees. I have carefully considered all these authorities and to my mind, there is no force in the contention raised by the assessee before me. The basic issue for consideration is as to whether there had been a joint Hindu family in the manner in which it is propounded by .....

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..... sists of father and his children. It is only when there is partition between the father and his sons that two sons can choose to remain joint inter se. In other words, there cannot be a joint family of two brothers who are themselves members of a joint family alongwith their father. To be more precise, the Hindu Law never contemplated a partial partition resulting in multiple HUFs. Some how or the .....

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..... perty jointly. However this is not the stage for me to express any final opinion on this matter. The ITO has only observed that the assessment is made on the assessee on protective basis as per returned filed by it. He proposed to add the income earned by the assessee in the income of the members of the family in their individual capacity. It is then that the question as to whether the income is l .....

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