1972 (2) TMI 1

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..... our of the assessee and against the department - - - - - Dated:- 16-2-1972 - Judge(s) : HARI SWARUP. and R. S. PATHAK. JUDGMENT The judgment of the court was delivered by PATHAK J.- The Income-tax Appellate Tribunal has referred the following question for the opinion of this court. " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding tha .....

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..... mmissioner of Wealth-tax. In that case the Supreme Court held that it was not necessary that there should be at least two male members to form a Hindu undivided family as a taxable unit for the purpose of the Wealth-tax Act. It was sufficient that a family should consist of a single male member, his wife and daughter in order to constitute a Hindu undivided family. The question referred must th .....

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