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Issues: Whether, on the facts found, the assessee's family could be treated as a Hindu undivided family for the relevant accounting years despite the partition arrangement, and whether the income could be assessed in the status of a Hindu undivided family under section 29 of the Agricultural Income-tax Act, 1950.
Analysis: The facts found showed that the family had entered into a partition arrangement and that a partition deed dividing the properties by metes and bounds had been executed before the relevant accounting years commenced. On that footing, no part of the income sought to be taxed could be regarded as income of a Hindu undivided family during the accounting periods in question. The objection that no formal order under section 29 had been passed by the Agricultural Income-tax Officer was rejected, because the Appellate Tribunal had already recorded a finding that the family was divided, and its order could be treated as an order under section 29.
Conclusion: The assessee could not be assessed in the status of a Hindu undivided family for the relevant years, and the appeal was dismissed.
Ratio Decidendi: Where partition by metes and bounds is found to have taken place before the relevant accounting period, the family income for that period cannot be taxed as the income of a Hindu undivided family, and a tribunal's finding of partition may be treated as sufficient compliance with the statutory requirement regarding divided status.
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