1984 (9) TMI 25

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....tions, had filed two returns each during the years in question, namely assessment years 1974-75, 1975-76 and 1976-77, one in his capacity as Hindu undivided family and the other in his individual capacity certain income was shown by the opposite party in these returns as belonging to Hindu undivided family. The Income-tax Officer, however, did not accept the contention of the opposite party in thi....

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....ncome had been deleted from the assessment of the opposite party in his individual capacity, which indeed had been done in order to give effect to the order passed by him in the appeals filed by the opposite party as Hindu undivided family. These three appeals were dismissed by the Tribunal by its order dated May 1, 1982. The Tribunal took the view that even though the order passed by the Appellat....

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....ncome-tax Act, 1961-one in respect of each of the assessment years mentioned above with the prayer that three questions of law mentioned in the applications may be referred to this court for its opinion. These applications were dismissed by the Tribunal by its order dated December 17, 1982. The Tribunal has taken the view that once the Appellate Assistant Commissioner had accepted the assessment a....

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....e applications under section 256(2) of the Income-tax Act. Having heard counsel for the parties, we are of the opinion that in view of the facts mentioned in the appellate order of the Tribunal, even though principles of res judicata are not applicable in assessment proceedings, the order of the Appellate Assistant Commissioner holding that the income mentioned above was of the Hindu undivided ....