9911796707
TMI Blog1999 (8) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... rding to his/her share as per law ?" The assessees, Smt. Renuka Ganguly and others, were carrying on business in the name and style of "National Clinical and Research and Laboratory". It was a proprietary concern of the late Dr. A. N. Ganguly who died on May 26, 1973, intestate leaving behind him the second wife, Smt. Renuka Ganguly, one unmarried daughter and one minor son from the above second wife and two married daughters from the deceased first wife. A search was made on September 18, 1976, at the above clinic is well as tit the residence of the above persons. Some cash and books of account were seized by the Department. On an examination of the seized books, it was revealed that the income has escaped assessment. Therefore, the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the late Dr. A. N. Ganguly, who died on May 26, 1973, leaving behind his daughters and second wife, Smt. Renuka Ganguly. Smt. Renuka Ganguly was running the same clinic on behalf of the minor son and unmarried daughter. It was not a business of a partnership concern. In G. N. Sunanda's case [1988] 174 ITR 664, at page 668, the Karnataka High court his emphasized on the fact that in the case of a business run by a partnership firm, there could be no unity of interest as the partnership interest is certainly divisible and the applicant and her children had defined shares in the same and could receive profits in the same ratio. In the case of Meera and Co. [1979] 120 ITR 564, the Punjab and Haryana High Court has followed the decision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also run by Smt. Renuka Ganguly as a proprietary concern. No partnership firm was constituted. We find nothing wrong in the order of the Commissioner of Income-tax (Appeals) and the Income-tax Officer. The business is run by Smt. Renuka Ganguly to earn income and the business was in the common interest and object of all the heirs of Dr. A. N. Ganguly. The status for assessing the income from the proprietary concern as "body of individuals" is proper. In these facts and circumstances, the income cannot be assessed in the hands of the individuals separately. It is also pertinent to note that in the assessment year 1977-78, the status for assessing this income was taken as body of individuals and there was no appeal against the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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