1975 (9) TMI 19

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..... the relevant previous year being 1367 B.S. One Gour Hari Seal died in or about 1943, leaving behind him his widow, Ratnamala Dassi and four sons, Naba Kumar, Tincowrie, Bhupen and Samar. In 1948, Ratnamala purchased a plot of land in her own name as stated in the statement of the case. After the said purchase, a five-storeyed building was erected on the said land. The assessee has been assessed .....

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..... . Income-tax Officer [1963] 47 ITR 927 (Cal). It was contended on behalf of the assessee that in view of the said decision there could be no undivided Hindu family and the assessee could not be assessed as a Hindu undivided family. The Appellate Assistant Commissioner has upheld the said contention of the assessee and has deleted the sum of Rs. 32,140 which represents the income from the said prop .....

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..... n is covered by the decision of this court in the case of Commissioner of Income-tax v. Balai Chandra Paul [1976] 105 ITR 666 (Cal) in which all the earlier decisions of this court have been discussed and followed. In this view of the matter, we are unable to accept the contention of Mr. Ajit Sen Gupta, the learned counsel for the revenue, that the decision of the Appellate Tribunal is erroneous .....

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