1994 (10) TMI 57

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uestions are raised in these petitions under section 256(2) of the Income-tax Act, 1961, which relate to the assessment years 1980-81, 1981-82 and 1983-84. One of the questions raised is relating to the assessability of the assessee in the status of a Hindu undivided family. The Tribunal held based on the decision of this court in WTO v. K. Madhavan Nambiar [1988] 169 ITR 810 that having regard to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sability or otherwise of the assessee in the status of a Hindu undivided family. The assessments involved in these cases are all assessments reopened under section 147(b) of the Act. The original assessments had been completed otherwise than in the status of a Hindu undivided family based on the decision of this court in K. Madhavan Nambiar v. WTO [1982] 134 ITR 695. Subsequently and in view of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the status of a Hindu undivided family. The Revenue has sought reference of the two questions, one relating to the reopening and the other relating to the status of the assessee to be referred to this court for determination, after their applications for reference were dismissed by the Tribunal. Counsel for the Revenue submits that, though the question relating to the status was refused to be re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tions of law. We have already noted that a reference application relating to another year relating to the status of the very same assessee was rejected. Therefore, the matter stands concluded against the Revenue by the decision of this court. Even if the reopening is held valid by this court differing from the view taken by the Tribunal, ultimately, the reopened assessment cannot be upheld in view....