1984 (10) TMI 29

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.... V. ANJANEYULU J.-This reference is made by the Income-tax Appellate Tribunal at the instance of the assessee under section 256(1) of the Income-tax Act, 1961. The following question of law is referred for the opinion of this court : " Whether, on the facts and in the circumstances and on a correct interpretation of Part IA of Paragraph A of the Schedule to the Finance Act read with the relevan....

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....nt therein mentioned, income-tax is leviable at the rates specified therein. It may be mentioned that the rates prescribed in Sub-para. II are substantially higher than the rates of income-tax payable by a Hindu undivided family which does not include any member whose total income exceeds the income specified. Thus, a larger incidence of tax is attracted by a Hindu undivided family having at least....

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..... Learned counsel for the, assessee contended that the higher rates prescribed in Sub-para. II are applicable only in the case of a joint family, where a male member derives the income in excess of the minimum specified therein. We do not see any support for the above plea. The provision is clear that if any member of the family derives income in excess of the minimum specified in Sub-para. II,....