1979 (9) TMI 6

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....s is a reference under s. 27(3) of the W.T. Act, 1957 by the Income-tax Appellate Tribunal, Delhi Bench 'B', and the question referred to us reads as under : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that all the wealth of the assessee including the compensation received by him under the Rajasthan Land Reforms and Resumption of jagirs Act, 1....

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....sed the above-mentioned wealth of the assessee in his status as an individual, though the assessee's claim was that it should have been assessed in his status as karta of the HUF. Aggrieved by the order of the WTO, the assessee filed an appeal before the AAC who, by his order dated September 26, 1962, upheld the assessee's claim. Thereupon, the WTO went in appeal before the Tribunal, which by i....

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....this court in Thakur Gopal Singh v. CWT [1975] 99 ITR 354 and CWT v. Thakur Bhairon Singh [1984] 147 ITR 32. We have gone through these cases and find that Thakur Bhairon Singh's case is on all fours with the present case and squarely covers the points arising in the case on hand. Learned counsel for the Department could not point out any distinguishing features in the present case which may ta....