1997 (3) TMI 41

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....he coparceners of the Hindu undivided family along with evidence that all the properties under consideration belong to the Hindu undivided family. It is submitted by Smt. M. Bhaskara Lakshmi, learned counsel for the petitioner, that the communication is not authorised under the provisions of section 230A of the Income-tax Act read with rules 44A and 44B and Form 34A of the Income-tax Rules, 1962. The brief facts according to the petitioner are that disputes in respect of the joint family properties of the petitioner along with his sons which constitute a Hindu undivided family were subjected to arbitration in which an award has been passed, but as that award was not liable to be registered until the certificate as contemplated under sect....

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....that in the case of a Hindu undivided family, the application has to be made by the karta and where he is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family. It is thus clear that when a certificate is desired to be obtained, an application may be made by the karta or in the event he is absent or incapacitated, it can be made by some other adult member. It is not the requirement of law that the application must be signed by all the members of the coparcenery. To that extent the communication made by respondent No. 1 is beyond the provisions of the Rules. Under rule 44B, the application may be rejected if the Assessing Officer is satisfied that the applicant has neither p....

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....r the Acts, to endorse the word "nil". The statement of the applicant as to any existing liability or "nil" liability would authorise the Assessing Officer to enquire about it and find out whether there is liability or not, and in the event any liability is found, to proceed according to law as contemplated under the provisions of the section and rule 44B. But the rules do not contemplate calling for any information as to whether the properties under consideration belong to the Hindu undivided family, since it is the declaration of the person concerned that they belong to the Hindu undivided family. The Assessing Officer has no authority to decide a civil dispute between the parties which is a matter for the competent court to decide. In th....