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TMI Blog1994 (11) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the assessee that the income-tax assessment made on the disrupted body of individuals as a result of death of member is unauthorised and therefore invalid ? " The assessees in this case are Shri and Smt. Jose Filipe Alvares of Margao. Both of them are husband and wife governed by the system of community of property (known under the Portuguese Civil Code of 1860 as "Communiao Dos Bens") in force in the State of Goa and in the Union Territories of Dadra and Nagar Haveli and Daman and Diu. The controversy in this reference pertains to the assessment for the assessment year 1974-75 the corresponding accounting year being the financial year ended March 31, 1974. For this assessment year, the Income-tax Officer made the assessment of thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessed as such community of property (whether treated as an association of persons or a body of individuals), but such income of the husband and of the wife under each head of income (other than under the head "Salaries") shall be apportioned equally between the husband and the wife and the income so apportioned shall be included separately in the total income of the husband and of the wife, respectively, and the remaining provisions of this Act shall apply accordingly. Section 5A reads : "5A. Apportionment of income between spouses governed by the Portuguese Civil Code.---(1) Where the husband and wife are governed by the system of community of property (known under the Portuguese Civil Code of 1860 as ' Communiao Dos Bens ') in force in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uption had taken place. It provides : " 177. Association dissolved or business discontinued.---(1) Where any business or profession carried on by an association of persons has been discontinued or where an association of persons is dissolved, the Assessing Officer shall make an assessment of the total income of the association of persons as if no such discontinuance or dissolution had taken place, and all the provisions of this Act, including the provisions relating to the levy of a penalty or any other sum chargeable under any provision of this Act shall apply, so far as may be, to such assessment.... (3) Every person who was at the time of such discontinuance or dissolution a member of the association of persons, and the legal represent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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