1991 (6) TMI 43

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....e Revenue, the Income tax Appellate Tribunal (in short, "the Tribunal") has referred the following question of law for the decision of this court : "Whether, on the facts and in the circumstances of the case, the assessee (the group of 33 individuals) could be assessed in the status of Hindu undivided family for the assessment year 1971-72 ?" The respondent-assessee is a "Marumakathayam" family ....

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....ded family. The assessment was completed on that basis. In appeal, the Appellate Assistant Commissioner followed his earlier order for the year 1969-70 and held that there was no Hindu undivided family for the year 1971-72. The matter went up before the Tribunal. The Appellate Tribunal, relying upon the decision in ITO v. Smt. N. K. Sarada Thampatty [1976] 105 ITR 67 (Ker), held that section 171 o....

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....) could be assessed in the status of Hindu undivided family for the assessment year 1969-70 ? " That was a common question referred for the years 1969-70 to 1975-76. Following the decision of the Supreme Court in Kalloomal Tapeswari Prasad (HUF) v. CIT [1982] 133 ITR 690, this Court answered the question in the affirmative, in favour of the Revenue and against the assessee. This Court further hel....