1994 (7) TMI 10

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....r considered the income of the assessee from Hindusthan Saw Mill and from contract works. In respect of income from house property, the Income-tax Officer mentioned that the assessee had shown Rs. 9,500 as income from other sources. This related to the rent in respect of a hangar (godown) let out to the supply department. The income was computed at Rs. 14,583. There was another property stated to be in the name of the wife of the karta, Smt. Ganga Devi. The Assessing Officer mentioned that the assessee-Hindu undivided family consisted of the karta, Smt. Ganga Devi Malpani, mother of the karta, and Smt. Ganga (sic) Devi Malpani, wife of the karta. There were also four minor sons and one minor daughter at the relevant time. The Income-tax Off....

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....come was rightly included in the hands of the Hindu undivided family. Thereafter, the assessee filed an application for referring certain questions of law. However, the Appellate Tribunal refused to refer the questions under section 256(1). Situated thus, the petitioner filed C. R. Nos. 15 to 20(M) of 1977 and 68(M) of 1977. This court, after hearing the parties, directed the Appellate Tribunal to submit a statement with the following question : " Whether the Tribunal was right in holding that the gift of immovable property was void and the income therefrom was assessable in the hands of the assessee-Hindu undivided family ? " Heard Dr. A. K. Saraf, learned counsel for the assessee, and Mr. D. K. Talukdar, learned standing counsel for....