HUF income assessment cannot include land income in family members' names without proof the property belongs to the family.

Income from lands standing in the names of a wife and son could not be treated as Hindu undivided family income without material showing that the property ly belonged to the family. Section 10 of the U.P. Agricultural Income-tax Act applied only after the income was already established as HUF income, and it could not be used to include income from assets owned by members in their own right. Section 3 did not support such inclusion, and section 4A governed computation of an individual's agricultural income, not that of an HUF. In the absence of evidence that the wife and son lacked independent means, the presumption that property in a family member's name is HUF property could not be drawn.

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Issues: Whether the income from lands recorded in the names of the wife and son could be treated as the income of the Hindu undivided family and included in its total agricultural income.

Analysis: Section 10 of the U.P. Agricultural Income-tax Act applies only after it is assumed that the agricultural income already belongs to the Hindu undivided family; it cannot be used to bring into the family's total income the income of properties belonging to members in their own right. The charging provision in section 3 does not support such inclusion, and section 4A applies only to the computation of an individual's agricultural income, not that of a Hindu undivided family. No material showed that the wife and son lacked independent means, and the finding that no funds were required for acquisition because nazrana was unlawful remained undisturbed. The presumption that property standing in a family member's name is HUF property could not therefore be drawn.

Conclusion: The income from the lands could not legally be treated as income of the Hindu undivided family, and the answer to the referred question is in the negative, in favour of the assessee.

Ratio Decidendi: A provision governing assessment of a Hindu undivided family cannot be used to include income from property standing in the names of its members unless there is material to show that the property belongs to the family.

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