9911796707
TMI Blog1966 (1) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... 34(1)(a) was the income of that family. The first may only be founded on evidence, and the second is contrary to the admissions made by Manji Dana. Appeal dismissed. - - - - - Dated:- 14-1-1966 - Judge(s) : V. RAMASWAMY., P. B. GAJENDRAGADKAR., J. C. SHAH., S. M. SIKRI., P. SATYANARAYANA RAJU JUDGMENT The judgment of the court was delivered by SHAH J.--For the assessment year 1946-47 the appellant, Manji Dana, filed his return of income in the status of an individual, but the Income-tax Officer assessed him in the status of a Hindu undivided family. An appeal against the order of assessment was dismissed. The Income-tax Officer thereafter having reason to believe that certain income had escaped assessment initiated action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowing the petitioner to raise and argue the following question, that is to say, 'Whether in View of the fact that the original assessment sought to be reopened was made on the petitioner's Hindu undivided family, the reassessment purported to have been made on the petitioner as an individual is bad and void in law ?'" The High Court recorded an answer in the negative on that question. With special leave, Manji Dana has appealed to this court. In refusing to allow a new point which was sought to be raised for the first time--a point which was not raised before the Income-tax Officer nor before the Appellate Assistant Commissioner, nor in the grounds of appeal the Tribunal relied upon rule 12 of the Appellate Tribunal Rules, 1946 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities had no power to make an assessment of the members of that Hindu undivided family in the status of individuals, and in ignoring this statutory injunction, the Tribunal committed an error of law. It is true that in the years before the assessment year 1946-47 Manji Dana was assessed in the status of a Hindu undivided family. In the assessment year 1946-47 he submitted a return both in the status of an individual and also in the name of Manji Dana Company. The Income-tax Officer assessed the income of Manji Dana in the status of a Hindu undivided family on the return made as an individual. How the return made in the name of Manji Dana Company was disposed of cannot be ascertained from the record. Again the notice issued under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tence of a family which has been assessed as a Hindu undivided family. It is only where such family existed and the income earned was of the family that the Income-tax Officer is obliged to assess the income of the members of the family in the status of a Hindu undivided family, notwithstanding a plea that a partition has taken place among the members. But there is nothing in the Act which precludes the Income-tax Officer from coming to a conclusion that even though in the previous year the assessment was made on the footing that the assessee was a Hindu undivided family, there was in fact no Hindu undivided family and the income for the purposes of assessment belonged to an individual, and on that footing to make an order of assessment. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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