Hindu undivided family income and maintenance payment treated as assessable income; no deduction allowed for widow's support under consent decree.

A Hindu undivided family's house-property income was accepted as computed by the tax authority, with no basis found to disturb the assessment. A maintenance payment made under a consent decree to the widow of a deceased coparcener was also held not deductible, because the widow received it as a member of the joint family and the decree did not change the character of the payment. The payment was treated as part of the family's assessable income, and the diversion-by-overriding-title principle was held inapplicable.

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Issues: (i) Whether the income from the house property was correctly computed at Rs. 4,767. (ii) Whether the assessee was entitled to a deduction of Rs. 165 per mensem paid to the widow of a deceased coparcener as maintenance under the consent decree.

Issue (i): Whether the income from the house property was correctly computed at Rs. 4,767.

Analysis: The assessment was made on a Hindu undivided family. The Court treated the full income of the family as liable to assessment and found no basis for disturbing the computation accepted by the Income Tax Officer.

Conclusion: The computation of the house property income at Rs. 4,767 was correct.

Issue (ii): Whether the assessee was entitled to a deduction of Rs. 165 per mensem paid to the widow of a deceased coparcener as maintenance under the consent decree.

Analysis: The widow received the amount in her capacity as a member of the joint family, and the maintenance decree did not alter the character of the payment. The principle applied in cases where income is diverted before reaching the assessee was held inapplicable because the family itself was the taxable entity and the payment formed part of the family income chargeable to assessment.

Conclusion: No deduction was allowable for the maintenance payment.

Final Conclusion: The reference was answered against the assessee and in favour of the Revenue, with both questions decided in the Revenue's favour.

Ratio Decidendi: Where the assessee is a Hindu undivided family, a maintenance payment to a member of the joint family under a decree is not a diversion of income by overriding title and cannot be deducted from the family's assessable income.

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