9911796707
TMI Blog2001 (7) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... is share vide partition deed dated March 15, 1975 ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that D. C. Basappa was not assessable in the status of a Hindu undivided family even after the partition dated March 15, 1975?" The statement of case drawn up in the context of reference to this court by the Income-tax Appellate Tribunal indicates that for the assessment year 1979-80, the assessee had filed Et return of income claiming the status of an individual based on a partition dated March 15, 1975, which had taken place amongst the husband, wife and daughters who constituted a joint Hindu family up to that point of time. The assessee who had been assessed in the status of a Hindu u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in loss to the Revenue. The assessee did not respond to this notice but filed a nil return indicating that the Hindu undivided family did not have any property or income and was not assessable. The Assessing Officer being of the view that a partition amongst the husband, wife and daughters of a Hindu undivided family was not recognised under the Hindu law nor was permissible and, further by recognising or allowing the claim of the assessee on the basis of such a partition and by effecting change in the status of the assessee from Hindu undivided f amity to individual, the Revenue having been put to loss by the fact that the tax liability of the assessee if assessed in the status of an individual being less than-the liability if it is as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hindu law there cannot be a partition between the husband, wife or the daughters of the couple and, as such, the so called partition dated March 15, 1975, said to have been effected amongst the members of the Hindu undivided family, namely, husband, wife and daughters, who it is claimed were the members of the Hindu undivided family at that time was not a partition recognised in the eye of law and, as such, it is null and void. If that is so, the said partition does not bring about any change in the status of the assessee and in the absence of any partition either valid or permitted in law, the status of a Hindu undivided family is not disrupted and as such for the purpose of the Income-tax Act also the assessee's status continues to be Hin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 being between husband, wife and daughters cannot be recognised under law and as such there is no disruption of the status of the Hindu undivided family. Sri Sarangan, learned senior counsel appearing for the assessee, on the other hand, submits that the Revenue is not entitled to get over an order passed under the provisions of section 171 recognising the status of an assessee based on the claim made and the facts placed before the Assessing Officer at the time of passing orders under section 171 of the Act by recourse to the provisions of section 147 of the Act. The submission of learned counsel in this regard is that there is no dispute that an order had come to be passed under section 171 of the Act recognising the partition made in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etermining the status of-the assessee cannot be in any way altered or got over by having recourse to reopening of the assessment under section 34 which was the corresponding provision to present section 147 under the present Act. The Supreme Court has very clearly ruled that the status accorded to the assessee under an order passed under section 25A cannot be interfered with by reopening the assessment order which in turn is only an assessment fallowing the status which has already been determined under the provisions of section 25A. The situation is identical here. In the instant case also the status of the assessee had earlier been determined in accordance with the provisions of section 171 of the Act and that has become final. That stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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