9911796707
TMI Blog1983 (3) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ant-Hindu undivided family has to be assessed at a higher rate as a specified Hindu undivided family under the Wealth-tax Act. The Tribunal has held that the applicant-Hindu undivided family has to be assessed at a higher rate as it comes under sub-paragraph (1A) of para. A of Part I of the Schedule to the Wealth-tax Act and since the wife's wealth has been found to exceed Rs. 1 lakh. The conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the learned counsel for the assessee is to be accepted, then the Hindu undivided family contemplated under sub-paragraph (1A) of para. of Part I of the Schedule can only be a Hindu undivided family with at least two coparceners as members. But we do not see any justification for restricting the operation of sub- paragraph (1A) of para. A of Part I of the Schedule to a Hindu undivided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... system of law, a joint family can consist of a single male member and his wife and daughters and there is nothing in the scheme of the Wealth-tax Act to suggest that a Hindu undivided family as an assessable unit must consist of at least two male members. Again the Supreme Court in Surjit Lal Chhabda v. CIT [1975] 101 ITR 776, considered the position of the Hindu law on this aspect and laid down t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply only to a Hindu undivided family which has at least two male members and that it will not apply to a Hindu undivided family consisting of one male member and other female members. It is significant to note that the word used in sub-paragraph (1A) of para. A of Part I of the Schedule is " member " and not " male member " or " coparcener ". It is, therefore, not possible to give a restricted mea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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