Chennai Court February 1978 Judgments

The Additional Commissioner of Income Tax, Madras-i Vs. P.L. Karuppan ...

Court: Chennai

Reported in: AIR1979Mad1; [1978]114ITR523(Mad)

1. This is an income-tax reference under Section 256(1) of the income-tax Act 1961. The case was heard by a Division Bench of those court and the learned Judges referred the question to a Full Bench in view of the conflicting opinions expressed by the Assam and the Allahabad High Courts with which view this Court concurred on the one hand and the Gujarat High Court on the other. We shall presently refer to this conflict. But before that, we shall extract the question which has been referred to us for our opinion, which is as follows-"Whether on the facts and in the circumstances of the case, the appellate Tribunal was right in holding that the properties inherited by Karuppan Chettiar from his divided father constituted his separate and individual properties and not the properties of the joint family consisting of himself, his wife, sons and daughters and hence the income therefrom is not assessable in the hands of the assessee Hindu undivided family?"The essential facts in this case h...