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TMI Blog2005 (11) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... the same person has dual capacity. He can enter into an agreement in different capacity, i.e., as karta of the Hindu undivided family and as an individual. Thus a karta can be assessed in the individual capacity also for the income earned in his individual capacity - When one person has dual personality under the Income-tax Act and if the Hindu undivided family sub-let the contract, without there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounting year, relevant to the assessment year, the karta of the Hindu undivided family has sub-let its contract to individual though the person is the same but in dual capacity. The Assessing Officer has added the income which has been shown as income from sub-letting a contract in his individual capacity. In appeal, that addition has been deleted by the Commissioner of Income-tax (Appeals) holdin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eting the addition of profit in the hands of the Hindu undivided family, the Commissioner of Income-tax (Appeals) has considered the matter in para. 11 of its order. For ready reference, para. 11 of the order of the Commissioner of Income-tax (Appeals) reads thus: "11. I have considered the facts of the case. The statute recognises the dual capacity as a Hindu undivided family and individual bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndu undivided family is an assessee. In that case the same person has dual capacity. He can enter into an agreement in different capacity, i.e., as karta of the Hindu undivided family and as an individual. Thus a karta can be assessed in the individual capacity also for the income earned in his individual capacity. Therefore, one person can be assessed in dual capacity, i.e., one as karta of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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