TaxTMI 
TaxTMI 
1967 (3) TMI 45
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....the assessment year 1948-49 two returns were filed, one in the status of an individual and the other in the status of "co-owners with one-fifth share each" in the name of "Chiranji Lal, Rameshwar Prasad, Om Prakash, Chandra Prakash and Srimati Sunhery Devi". The return was signed by the several persons who described themselves as co-owners. It was not mentioned that they constituted a Hindu undivided family and that the return was filed by the family. The Income-tax Officer made an assessment order against Chiranji Lal for the assessment years 1946-47, 1947-48 and 1948-49, in his status as an individual in respect of the income derived by him from his share in the partnership business. Subsequently, the Income-tax Officer issued notices un....
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....his court. Three questions were referred: " 1. Whether there was any material to justify the view that the income from business could be treated as income of the Hindu undivided family of which Chiranji Lal was the karta ? 2. Whether there was any justification in law in making a joint assessment of the share incomes of Chiranji Lal, Rameshwar Prasad and Om Prakash and the income from property received by the Hindu undivided family headed by Shri Chiranji Lal ? 3. Whether the Tribunal could direct the authorities below to change the status of the assessee from individual to Hindu undivided family ?". On the first question this court held that there was no material to justify the view taken by the Tribunal that the income from the busine....
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....e heard under section 66(5), because the notices under section 34, in consequence of which the returns were filed, were issued to Chiranji Lal as an individual. No assessment under section 34, it is urged, could be made against the Hindu undivided family in the absence of a notice under section 34 addressed to it. It is further contended that the Hindu undivided family having filed the returns for the assessment years 1946-47 to 1948-49 no assessment under section 34 could be made against the Hindu undivided family when those returns were still pending. Now both these contentions involve questions which could have been appropriately raised before the Appellate Tribunal when the appeals were heard by it. In the reference made to this court o....