2007 (3) TMI 222

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....this amount belong to?" The facts are not in dispute. The assessee in her return of income for the assessment year 1977-78 showed the income of Rs. 8,046. The assessment order was passed on March 31, 1980, under section 144 of the Income-tax Act, 1961 (for short, "the Act of 1961"), on an income of Rs. 85,000. The assessee's case was reopened for the assessment year 1977-78 and the fresh assessment order was made by adding an income of Rs. 27,320 being unexplained investment in house construction as income from undisclosed sources to the total income of Rs. 8,050 shown by the assessee. The assessee was, thus, assessed at the total income of Rs. 35,370 for the assessment year 1977-78. The assessee carried the matter in appeal. The Appe....

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....g ought to have been given with regard to the person which in the present case is the husband of the assessee that the said sum belonged to him. In Bachu Lal Kapoor [1966] 60 ITR 74 the Supreme Court was concerned with the notice issued under section 34 of the Indian Income-tax Act, 1922, to the karta of the Hindu undivided family. In that context while upholding the issuance of notice under section 34, the Supreme Court referred to the distinct assessable entity and held that so long as the Hindu undivided family existed the individual members thereof cannot be separately assessed in respect of its income and that while section 3 thereof confers an option on the Income-tax Officer to assess either the association of persons or the membe....