1973 (8) TMI 40

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....sment years 1965-66 and 1966-67 under section 256(1) of the Income-tax Act, 1961. The assessee, Sri Govind Narain, was assessed to income-tax in the status of an individual up to the assessment year 1963-64. During the assessment proceedings for the year 1964-65, he claimed that the correct status should be that of a Hindu undivided family and not of an individual, because he had been allotted ....

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....on dated 1st April, 1965. The claim was rejected by the Income-tax Officer on the ground that the agreement purported to bring about partial partition with effect from 1st April, 1965, but was typed on a stamp paper which was purchased on 2nd April, 1965. For that reason the Income-tax Officer held that the deed was fictitious. On appeal, the Appellate Assistant Commissioner of Income-tax held tha....

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....ated before the Appellate Assistant Commissioner of Income-tax that a draft of the agreement was prepared on 1st April, 1965, and the stamp paper was purchased on the following day and the draft was handed over to the typist to be transcribed on the stamp paper. By mistake he typed out the date of the deed as 1st April, 1965, as mentioned in the draft agreement. This explanation of the assessee ha....

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....nd in the circumstances of the case, the Tribunal was in law correct in holding that Smt. Radha Devi continued to remain a member of the joint family of Sri Govind Narain, even after the complete partition in 1952, in the joint family styled Lakshmi Narain Govind Narain within the meaning of section 25A of the Indian Income-tax Act, 1922 ?" One of the grounds upon which the assessee's claim for....