TaxTMI 
TaxTMI 
1967 (3) TMI 20
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....lion and precious stones, and Rs. 41,074 being cash. It appears that the assessee was never assessed to income-tax till 1956, either at Lahore or at Delhi. Pursuant to information received by him, the Income-tax Officer-cum-Wealth-tax Officer, Circle-II, New Delhi, commenced proceedings for assessment for the year 1948-49, and subsequent years and called upon the assessee to explain the nature and source of the capital introduced into the business. The assessee submitted that the assets entered as capital in the books of account were brought at the time of migration of the assessee from Lahore. The Income-tax Officer held that the assessee had only brought assets of the value of Rs. 20,000 on migration from Lahore to Delhi and on that fo....
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....after the previous year and in the circumstances the question of partition under section 25A could not be agitated at all before the Tribunal. In the view of the Tribunal, when partition is alleged, the question can only be agitated under section 25A. The Income-tax Appellate Tribunal, at the instance of the assessee, referred the following question to the High Court of Punjab under section 66(1) : " Whether in all the facts and circumstances aforesaid, the assessment was validly made on the assessee Hindu undivided family ? " The assessee had also applied under section 66(2) to the High Court for an order that the Tribunal be directed to state a case on four other questions, which, it was claimed, arose out of the order of the Tri....
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....of the case on the question set out earlier. In our judgment, the question raised by the assessee was clearly a question of law which the Tribunal was bound to submit to the High Court, and when the Tribunal declined to do so, a statement of the case should have been ordered by the High Court. It was the contention of the assessee that there was no material on which the conclusion of the Tribunal could be founded. Whether the conclusion of the Tribunal on a question of fact is based on any material is, in our judgment, a question of law. The High Court, it appears, in dealing with the application for calling for a statement of the case attempted to collate the facts from the findings of the Income-tax Officer, the Appellate Assistant Com....
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....n " hitherto assessed as undivided ; if it had been so assessed, it would continue to be assessed in the status of a Hindu undivided family, unless an order under sub-section (1) of section 25A was recorded. Counsel says that the assessee- family had never been assessed previously, and on that account sub-section (3) has no application, and that since the legislature has prescribed no procedure for assessing a Hindu undivided family not previously assessed, of which the joint status is dissolved before an order of assessment is made by the Income-tax Officer, no assessment can be made of the income of such a dissolved family. As we have already observed, the Tribunal recorded no finding on the question whether there had in fact been part....