2005 (3) TMI 53

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.... is an income-tax reference made at the instance of the Commissioner of Income-tax under section 256(1) of the Income-tax Act, 1961, to this court in R.A. No. 147/Ind/98 which arises out of an appellate order of the Tribunal, dated July 21, 2003, passed in I.T.A. No. 5 of 2000 to answer the following questions of law: "1. Whether on the facts and in the circumstances of the case and in law the ....

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.... notice is issued in the name of individual, no assessment can be made in the case of Hindu undivided family it being an altogether different entity in the eye of law as against an individual. It is thus contended that this argument was rightly accepted by the Tribunal in favour of the assessee for annulling the assessment made on the strength of a return filed by the assessee on April 13, 1989. ....

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....otice was replied to by the assessee vide its letter dated December 20, 1990, stating therein that return had already been filed in the status of 'HUF' and the assessment was pending with the request to consider this state of affairs and oblige the assessee." It is, therefore, a clear case where in the first place the assessee themselves filed the return in their capacity as Hindu undivided fam....

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....hich was rectified to the full knowledge of the assessee to which they themselves replied and submitted to the jurisdiction of the Assessing Officer pursuant to proper notice issued under section 148 of the Income-tax Act. Learned counsel for the assessee placed reliance on the decisions in CIT v. K. Adinarayana Murty [1967] 65 ITR 607 (SC), Sewlal Daga v. CIT [1965] 55 ITR 406 (Cal), ITO v. Ch....