1996 (9) TMI 74

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....te Tribunal, Allahabad Bench, Allahabad : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessee-Hindu undivided family should be assessed at the rates applicable to an individual, Hindu undivided family, etc., and not at the higher rates applicable to a specified Hindu undivided family ?" The assessee is a Hindu undivi....

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....e appellate authority. Then the dispute was carried in second appeal before the Income-tax Appellate Tribunal, which considering the relevant case law, held as follows : " The smaller Hindu undivided family is thus a separate group and not a member of the bigger Hindu undivided family. We are of the view that for the purposes of taxation of the bigger Hindu undivided family at a higher rate, it....

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...." From a perusal of sub-paragraph II, it is manifest that the emphasis is on the income of individual member and not of a smaller Hindu undivided family. In the case at hand not the income of an individual member but of a smaller Hindu undivided family exceeds the prescribed limit and, therefore, we are of the view that the Appellate Tribunal was right in holding that for the purposes of taxati....