1996 (9) TMI 74

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..... Bench, Allahabad : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessee-Hindu undivided family should be assessed at the rates applicable to an individual, Hindu undivided family, etc., and not at the higher rates applicable to a specified Hindu undivided family ?" The assessee is a Hindu undivided family. There was a p .....

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..... the dispute was carried in second appeal before the Income-tax Appellate Tribunal, which considering the relevant case law, held as follows : " The smaller Hindu undivided family is thus a separate group and not a member of the bigger Hindu undivided family. We are of the view that for the purposes of taxation of the bigger Hindu undivided family at a higher rate, it is the income of the indivi .....

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..... raph II, it is manifest that the emphasis is on the income of individual member and not of a smaller Hindu undivided family. In the case at hand not the income of an individual member but of a smaller Hindu undivided family exceeds the prescribed limit and, therefore, we are of the view that the Appellate Tribunal was right in holding that for the purposes of taxation not the income of a smaller H .....

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