1986 (2) TMI 121

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....tatus was taken as HUF in the original assessment. Subsequently, these assessments were reopened and the status has been taken as HUF (specified). In the assessment year 1981-82 the status of the assessee was taken as HUF (specified) in the assessment made under section 143(3) of the Income-tax Act, 1961. The assessee contended that his wife Smt. V. Rajyalakshmi relinquished her right in the property on 25-6-1974 on receiving Rs. 10,000 for maintenance and the suit filed on behalf of the minor son for partition has been decreed. On appeals, those assessments were upheld. 3. The learned counsel for the assessee submitted that Smt. V. Rajyalakshmi relinquished her right in the property on 25-6-1974 on receipt of a maintenance of Rs. 10,000....

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....as under : "In the case of Hindu undivided family,--- Whether the Hindu undivided family has at least one member whose net wealth assessable for the assessment year exceeds Rs. 1 lakh? If the reply to this question is in the negative, please attach declarations to this effect from all members of the Hindu undivided family." Similarly in the income-tax return the clause in the return reads as under : "In the case of Hindu undivided family,--- Whether the family has at least one member whose total income assessable for the assessment year exceeds the maximum amount which is not chargeable to income-tax? If the reply to this question is in the negative, please attach declarations from all the members of the Hindu undivided famil....