1975 (9) TMI 19

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....statement of the case relates to the assessment year 1961-62, the relevant previous year being 1367 B.S. One Gour Hari Seal died in or about 1943, leaving behind him his widow, Ratnamala Dassi and four sons, Naba Kumar, Tincowrie, Bhupen and Samar. In 1948, Ratnamala purchased a plot of land in her own name as stated in the statement of the case. After the said purchase, a five-storeyed building w....

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....ecision of this court in the case of Biswa Rajan Sarvadhikari v. Income-tax Officer [1963] 47 ITR 927 (Cal). It was contended on behalf of the assessee that in view of the said decision there could be no undivided Hindu family and the assessee could not be assessed as a Hindu undivided family. The Appellate Assistant Commissioner has upheld the said contention of the assessee and has deleted the s....