Commissioner of Income-tax Vs. Shyam Lal Surendra Kumar - Court Judgment

SooperKanoon Citationsooperkanoon.com/466223
SubjectDirect Taxation
CourtAllahabad High Court
Decided OnJan-07-1991
Case NumberIncome-tax Application No. 133 of 1990
JudgeB.P. Jeevan Reddy, C.J. and ;R.A. Sharma, J.
Reported in[1991]191ITR81(All)
ActsIncome Tax Act, 1961 - Sections 256
AppellantCommissioner of Income-tax
RespondentShyam Lal Surendra Kumar
Excerpt:
- 1. respondent served but not represented.2. it is brought to our notice by learned standing counsel for the revenue that identical questions arising in an identical and connected matter have been directed to be stated by this court in c1t v. jitendra kumar vidya devi : [1990]184itr247(all) . following the said decision, these income-tax applications are allowed and the tribunal is directed to state the following two questions :'1. whether the tribunal was justified in law in directing to adopt the status as that of hindu undivided family ? 2. whether the findings of the tribunal are not contrary to findings recorded in the case of shri shyam lal (income-tax application no. 2485 (delhi) 79 dated january 16, 1989) of which this group is an off-shoot and shri brahm swarup and sons in income-tax applications nos. 1112 and 1113/del./77-78 dated november 24, 1978, holding that members of the group held property falling to their shares as tenants-in-common ?' no costs.
Judgment:

1. Respondent served but not represented.

2. It is brought to our notice by learned standing counsel for the Revenue that identical questions arising in an identical and connected matter have been directed to be stated by this court in C1T v. Jitendra Kumar Vidya Devi : [1990]184ITR247(All) . Following the said decision, these income-tax applications are allowed and the Tribunal is directed to state the following two questions :

'1. Whether the Tribunal was justified in law in directing to adopt the status as that of Hindu undivided family ?

2. Whether the findings of the Tribunal are not contrary to findings recorded in the case of Shri Shyam Lal (Income-tax Application No. 2485 (Delhi) 79 dated January 16, 1989) of which this group is an off-shoot and Shri Brahm Swarup and Sons in Income-tax Applications Nos. 1112 and 1113/Del./77-78 dated November 24, 1978, holding that members of the group held property falling to their shares as tenants-in-common ?'

No costs.