2011 (9) TMI 802

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.... common order.   3. One Sri Anjana Murthy was the karta of Hindu Joint Family. He was the sole surviving coparcener. The family owned agricultural lands. They were also rearing cattle and carrying on milk vending business. After his death, his sons continued the coparcenary. Out of his wedlock with Komala, his first wife, he had four daughters, namely, Parmila, Latha, Anita and Manjula. After the death of Komala, Anjana Murthy married Smt. Subbalakshmi and he had two sons and one daughter, viz., Ashok Kumar, Arvind Kumar and Ramya. He had performed marriage of his four daughters during his life time. Anjana Murthy died on 21.02.1994. After his death, the marriage of his daughter Ramya was performed on 16.02.2004. Ramya was given her....

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....tion 142 was issued on 01.05.2007 posting the case for hearing on 08.05.2007 and to produce the cash book, ledger, bank pass book for the period 01.04.2003 to 31.03.2004. There was no compliance. However, the assessee filed return of income on 21.05.2007 declaring income of Rs.99,237.00 being 1/3rd share of rent in respect of the co-owner of about 33 dwelling units situated in Sy. No. 2/1 and Sy. No.2/2, Lottegollahalli Village, Bangalore. Thereafter the Assessing Authority proceeded to pass the impugned order.   5. Aggrieved by the same, the assessee preferred an appeal to the Commissioner of Income Tax (Appeals). It came to be dismissed. Aggrieved by the same, the assessee preferred an appeal to the Tribunal. 6. The case of the....

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....dered by it in Ramaiah Reddy's case, declined to go into the validity of the satisfaction, authorisation and search under Section 132 of the Act. On merits, it held that the Assessing Authority has to re-look into the matter and find out what are the properties which had fell to the share of these members in pursuance of the oral partition and then find out when those properties are sold and then find out on the date, the properties were sold, whether it was an individual property belonging to Hindu Undivided Family and thereafter pass appropriate assessment orders.   8. Aggrieved by the finding of the Tribunal that it has no jurisdiction to go into the validity of the search, the assessees have preferred cross appeals.   9.....

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....e of members of the family, from the date of such partition, it becomes their absolute property and if they have sold that property thereafter, it is they who had to pay capital gains. The said properties cannot be treated as Hindu Undivided Family. It is on record that the said partition is also the subject-matter of civil litigation, as all the authorities have not accepted the same. Under these circumstances, what is to be seen is, on the dates of oral partition which are not in dispute, what are the properties which has fallen to the share of the members, how that properties has been held by them subsequent to the partition and after such partition, whether any properties remained in Hindu Undivided Family and before the final partition....