1951 (9) TMI 2

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... J.--This is an appeal from a judgment of the High Court at Patna. It arises out of an income-tax reference made to the High Court under section 66(1) of the Indian Income-tax Act. Briefly stated the facts are that a joint Hindu family, of which the present appellant was the karta, was assessed to income-tax for the year 1939-40. In 1944 the Income-tax Officer considered that certain income of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot apportion the liability for it amongst the three members of the family. The assessee contended that the proceedings were irregular and that he was not liable to pay anything. His contention was rejected by the Income-tax Officer, the Appellate Assistant Commissioner, and the Income-tax Appellate Tribunal. He prayed that a question of law may be referred to the High Court for its opinion. Accord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant, argued only one point for our consideration. He contended that as the High Court had held that the proceedings were irregularly initiated and completed they were invalid and no order for assessment could be made. For this contention he relies on the wording of section 25A(1). In our opinion, this contention is unsound and the opinion of the High Court that the proceedings were initiat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., it appears that the Income-tax Officer in the first place has to make an assessment of the total income as if no partition had taken place. That means that he has to find out what the total income was and calculate the amount of tax payable thereon as if it was payable by one unit. Having done that, it is the duty of the Income-tax Officer under the section to apportion the amount payable by the....