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TMI Blog1997 (12) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... made on a Hindu undivided family and A. P. S. Parameswaran Pillai, was the karta. The assessee was assessed in the status of "Hindu undivided family (specified)". The facts leading to the reference are as follows: One A. P. S. Sethurama Pillai was the karta of a Hindu undivided family consisting of himself and his sons. There was a partition in the family in which certain properties were allotte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndivided family. The Revenue went up on appeal challenging the order of the Appellate Assistant Commissioner of Income-tax before the Income-tax Appellate Tribunal and the Appellate Tribunal following its earlier order rendered in the case of the assessee in I. T. A. No. 109/Mds of 1983 for the assessment year 1979-80 dated July 1, 1980, held that the income had to be separately assessed under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the case against the Revenue on two grounds. One was that the provisions of section 168 of the Income-tax Act would apply even in the case of intestate succession income from the undistributed estate of the deceased and it cannot be assessed in the hands of the heirs until the entire distribution of the estate took place. The second ground on which the Tribunal held in favour of the assessee wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8] 114 ITR 523 this court has taken the view that the property devolving under section 8 of the Hindu Succession Act on the legal heirs should be treated as individual property and the income arising from the said property should be assessed in the status of the individual. The view of this court rendered in P. L. Karuppan Chettiar's case [1978] 114 ITR 523 [FB], was subsequently confirmed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts and circumstances of the case, the Appellate Tribunal was right in law in holding that the share income from the estate was not assessable in the assessment of the assessee-Hindu undivided family ?" We are of the view that the Tribunal was correct in holding that the share income cannot be assessed in the hands of the assessee-Hindu undivided family. Accordingly, the question of law as refr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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