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TMI Blog1969 (9) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... sons. In the said partition, the assessee got some house properties and vacant sites. The partition was recognised by the department and an order under section 25A of the Income-tax Act, 1922, was passed recognising the partition as from November 1, 1958. On the date of partition and also during the relevant period, i.e., the year ending on March 31, 1964, the assessee was unmarried. The assessee filed a return for the assessment year 1964-65 showing his status as an individual. Upto the assessment year 1963-64, the assessee was assessed in the status of an individual. However, in the course of the assessment proceedings for the assessment year 1964-65, the assessee claimed that he should be assessed in the status of a Hindu undivided fam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the character of joint family property and become the absolute property of the assessee. In other words, the partition did not affect the character of the properties as joint family properties. In Gowli Buddanna's case, while rejecting the plea that there must be two male members to form a Hindu undivided family as a taxable entity the Supreme Court made it clear that they express no opinion on the question whether a Hindu undivided family may for the purposes of the Indian income-tax Act be treated as a taxable entity when it consists of a single member, male or female. According to the said decision, the expression "Hindu undivided family" in the Income-tax Act is used in the sense in which a Hindu joint family is understood under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... family if he has no wife or children. No doubt, when he marries and has a wife, he would be entitled to be assessed in the status of a Hindu undivided family. In our opinion, in order to constitute a joint family, there must be more than one member ; one member by himself cannot constitute a joint family. A member taking a share on partition of joint family properties has the potentialities of becoming a joint Hindu family ; but until he marries he cannot be considered as a Hindu undivided family. Therefore, the Tribunal was right in dismissing the assessee's appeal. The assessee was rightly assessed in the status of an individual for the assessment year 1964-65. Our answer to the question referred is in the affirmative and against the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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