1969 (3) TMI 14

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....that Lakshminarain Bhadani v. Commissioner of Income-tax makes no difference whatever to the conclusion arrived at on the legal position in Tax Case No. 13 of 1965. The reference relates to the assessment year 1955-56 for which the assessee, as a Hindu undivided family, of which the karta was one Gokuldas Thulsidas, was charged to tax. He died on April 19, 1957. He had filed the return for the year on April 2, 1957, and the assessment was completed on February 19, 1958, with Suresh Gokuldas succeeding as the karta. A sum of Rs. 64,000 was added to the income returned and the attempt of the assessee in appeals met with no success. Thereafter, in proceedings under section 28 culminating in an order dated March 30, 1961, a penalty of Rs. 50....

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....f its income in a particular year or between the return and reassessment, section 25A provides for the incidence of tax, making it at the same time clear that the quantification is in exercise of the power to charge the income under section 23. In any contingency visualised by section 25A the integrity of the Hindu undivided family is either taken for granted or by a fiction preserved, but only after quantification of the tax the income of the Hindu undivided family has been charged to, the proportionate liability therefore is added to the individual assessment of each divided member, but the revenue being taken care of by section 25A that notwithstanding that, a joint and several liability of the divided members being insisted on. Section ....