1968 (9) TMI 18

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....of the Agricultural Income-tax Appellate Tribunal. The matter relates to the assessment year 1964-65. On a return filed by the receiver in O.S. No. 1 of 1957 on the file of the court of the subordinate judge at Vellore, which was for partition of family properties between three brothers, A. E. Kuppuswamy Gounder, A. E. Nachiappa Gounder and A. E. Thangavelu Gounder, the total income of the estate ....

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....ognised under section 29(1), the assessee is the family and should be charged in the status of a joint Hindu family. We think that at least on the second ground, the Tribunal was in error. For section 29(1) to apply, the family should have been assessed earlier as a Hindu undivided family. If that element were not there, the revenue, notwithstanding the stand taken on behalf of the assessee, co....