9911796707
TMI Blog1993 (7) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ions for our consideration: "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the correct status of the assessee for the assessment year 1974-75 was rightly taken by the Appellate Assistant Commissioner as a Hindu undivided family? 2. Whether the conclusion of the Income-tax Appellate Tribunal in confirming the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nged by the assessee by way of appeal in which the Appellate Assistant Commissioner reversed the finding of the Income-tax Officer and held that the correct status of the assessee would be Hindu undivided family. This decision of the Appellate Assistant Commissioner was challenged by the Revenue by way of second appeal before the Income-tax Appellate Tribunal which came to a similar conclusion. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the assessee was an individual and not a Hindu undivided family. The Income-tax Officer, therefore, held that he could not form any contrary opinion in regard to this fact. Obviously, this view is not sustainable and the Tribunal has rightly held both on facts and in law that such a decision of the Income-tax Officer is not sustainable. The Tribunal has also found the status of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relevant time). In the premises aforesaid, the only conclusion we can draw on the stated facts, there being no material to the contrary, is that the Tribunal was correct in holding that the correct status of the assessee is that of a Hindu undivided family, as claimed by him. In view of the above position, questions Nos. 1, 2 and 3 are answered in the affirmative, i.e., against the Revenue a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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