TaxTMI 
TaxTMI 
1951 (9) TMI 2
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.... 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 the family taxable in 1939-40 had escap....
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....t 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. Accordingly the Income-tax Appellate Tribunal ....
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....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 initiated irregularly is also unsound. It does not....
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....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 unit amongst the members of the joint famil....