1969 (9) TMI 13

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... T. P. MUKHERJEE. JUDGMENT The judgment of the court was delivered by V. G. OAK C.J.-This is a reference under section 66(1) of the Indian Income-tax Act, 1922. Kanhaiya Lal is the assessee. He was assessed as an individual for three assessment years, 1956-57, 1957-58 and 1958-59. He was also the head of a Hindu undivided family consisting of himself and his three sons. On November 19, 1955 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stions to this court : " (1) Whether any registered deed of transfer is necessary for blending the separate immovable properties of a coparcener with the coparcenary properties ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the aforesaid separate properties of late Sri Kanhaiya Lal assume the character of coparcenary properties with .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1944 and 1945. On December 19, 1952, a deed of partition of certain properties was executed between the assessee, his minor sons and minor daughter. It was stated in the partition deed that the assessee had been earning commission and acquiring properties and he was blending his money with the assets inherited from his father and treating the entire properties before and after the birth of the so .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X