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Issues: Whether the assessee continued to be assessable as a smaller Hindu undivided family and not as an individual, and whether the income of the minor sons admitted to the benefits of partnership could be included in the assessee's individual assessment.
Analysis: A provision made for the wife's maintenance did not bring the Hindu undivided family to an end. The family continued to exist after the partial partition, and in relation to the two partnership firms it remained a smaller Hindu undivided family. Once that status was accepted, the assessee could not be assessed as an individual for the relevant partnership income. For the same reason, the income of the minor sons admitted to the benefits of the partnership could not be clubbed in the assessee's individual assessment. The authorities relied upon by the Revenue were held to be inapplicable on their facts.
Conclusion: The assessee was rightly treated as a smaller Hindu undivided family, and the minor sons' income was not includible in the assessee's individual assessment.
Ratio Decidendi: A Hindu undivided family does not cease to exist merely because a provision is made for the wife's maintenance; where the family continues, its status as a smaller Hindu undivided family governs assessment and prevents clubbing of the minor sons' partnership income in the individual hands of the assessee.
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