1965 (3) TMI 108

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....f the assessee Hindu undivided family? 2. The facts as discovered from the statement of the case are as follows : The assessee is a Hindu undivided family governed by Dayabhaga school of Hindu law, which came into existence on the death of one J.K. Rudra who died intestate in 1939 leaving certain immovable properties and a widow Sm. Bani Rani Rudra as also a minor son. On the death of J.K. Rudra, his son and wife succeeded to the properly in equal shares. The question before the Income Tax authorities was whether the income from the house properties should be assessed in the hands of the individual members constituting the family. Both the Income Tax Officer and the Appellate Assistant Commissioner were of the view that Section 9(3) was ....

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.... be done in the hands of the owner. Section 9(3) lays down : "Where property is owned by two or more persons and their respective shares are definite and ascertainable, such persons shall not in respect of such property be assessed as an association of persons, but the share of each such person in the income from the property computed in accordance with this section shall be included in his total income." This sub-section clearly lays down that where the shares of the owners are definite and ascertained, they are not to be treated as an association or persons. Therefore, they cannot be treated as members of a Hindu undivided family if their shares are definite. 4. Reference may be made to the position under the Daya Bhaga School ....