Court : Allahabad
Reported in : (2004)191CTR(All)282; [2004]270ITR389(All)
..... assessed to tax could be treated as undivided and subjected to tax under the act in that status unless and until an order was made under section 25a(1); if in the course of the assessment proceedings, it is claimed by any of the members of the huf which had been assessed to tax under the act in that status unless and until an order was made under section 25a(1); if in the course of the assessment proceedings, it is claimed by any of the members of the huf that there has been total partition of the family ..... 1980, shall be null and void;(b) such family shall continue to be liable to be assessed under this act as if no such partial partition had taken place;(c) each member or group of members of such family immediately before such partial partition and the family shall be jointly and severally liable for any tax, penalty, interest, fine or other sum payable under this act by the family in respect of any period, whether before or after such partial partition;(d) the several liability of any member or ..... question of law under section 27(1) of the wt act, 1957, hereinafter referred to as the act, for opinion of this court :'whether, on the facts and in the circumstances of the case, the tribunal was legally correct in holding that the amended section 20a of the wt act inserted by the finance ..... meaning to the word 'partition' under the explanation which is different from the general principles of hindu law and it contains the deeming provision under which partition of the property of the .....
Tag this Judgment!Court : Allahabad
Reported in : [1973]92ITR470(All)
..... ) held that in the absence of persons entitled to a claim on the estate, a sole surviving coparcener does not constitute a hindu undivided family for purposes of assessment to wealth-tax.11. ..... the question whether there was in any event, without a son conceived or born, a hindu undivided family consisting of the appellant in that case and his wife and whether the properties received on partition belonged to that hindu undivided family was neither raised nor argued before the court and it had no occasion to consider it.9. ..... though a member taking a share on partition of joint family properties has the potentialities of becoming a joint hindu family, until he marries he cannot be considered as a hindu undivided family.10. ..... after his death his adopted son along with the other female members continued in the status of a hindu undivided family. ..... the income-tax appellate tribunal has, under section 27(1) of the wealth-tax act, 1957, referred to us the followingquestion of law : 'whether, on the facts and in the circumstances of the case, the assessee's status was correctly taken as that of an 'individual' ?'2. ..... it was held that after the death of 'a', the property of the joint family did not cease to belong to the family merely because the family was represented after 'a's' death by a single coparcener 'b', who alone possessed rights which an owner of property might possess. ..... after the partition these properties came into the exclusive ownership of the assessee. .....
Tag this Judgment!Court : Allahabad
Reported in : [1972]85ITR308(All)
..... lucknow, under section 27(1) of the wealth-tax act, 1957.2. ..... was claimed by the hindu undivided, family consisting of sri kishan and his sons as a gift to tej prakash and was sought to be excluded from the wealth of the hindu undivided family. ..... 2 lakhs from the wealth of the hindu undivided family on the ground that the transfer did not amount in law to a gift to the minor son, ..... an entry in the books of the assessee was made by which, the capital account of the hindu undivided family had been debited and that of tej prakash credited with a sum of rs. ..... of the gift was never utilised by tej prakash for any of his own ends but was alwaj's available and utilised in the business of the hindu undivided family which retained full control over the money all along. ..... properties in the name of tej prakash were purchased later on during the minority of tej prakash, out of the amount of the alleged gift, but the fruits of the purchase were utilised by the hindu undivided family and not exclusively by the minor doaee. ..... sri kishan, the karta of the hindu undivided family purported to transfer through book entries a sum ..... for the assessment year 1964-65 the wealth-tax officer rejected the assessee's claim for excluding the amount of ..... there was a partial partition in the family in 1942 between hari kishan das and sri kishan das and his two sons, om prakash and laxmi ..... left by him devolved equally on his two grandsons, om prakash and laxmi prakash, after the death of hari kishan on january 37, 1944. .....
Tag this Judgment!Court : Allahabad
Reported in : (1976)5CTR(All)91
..... in the case of the joint family in respect of 1957-58 and 1958-59 assessment years and 1/4th thereof in the hands of each of the four members of the joint hindu family in respect of 1964-65 assessment years onwards, was exempt under section 2(e)(iv) of the wealth-tax act, 1957 ?'2. ..... as respect the appeal of hindu undivided family for the year 1957-58 and 1258-59, the capitalized value of the malikana allowance taken by the wealth tax officer was upheld, and the ..... the original assessment for the year 1957-58 was made on the hindu undivided family of kr. ..... appeals were filed by the hindu undivided family and the various individual before the ..... singh hindu undivided family while those pertaining to years 1964-65, 1965-66, 1966-67, 1967-68, 1968-69 and 1969-70, relate to ..... - the income-tax appellate tribunal, allahabad bench allahabad, has under section 27(1) of the wealth tax act, referred the following question for our opinion :-'whether on the facts and in the circumstances of the case, the appellate tribunal was right in holding that the right to receive the malikana ..... the valuation dates for the hindu undivided family for the two assessment years 1957-58 and 1958-59 are 31st august, 1956 and 31st august, 1957 and in the case of other assessees the 31st march of ..... assistant commissioner reduced the quantum of the capitalized value, and directed that only one and half lacs should be included in the hands of each of the four assessees after the partial partition on 22nd february, 1958. .....
Tag this Judgment!Court : Allahabad
Reported in : [1968]70ITR59(All)
..... considering that the income-tax act contains a special provision for assessment after partition of a hindu undivided family, it is at lest doubtful whether the expression 'association of person' used in section 44 of the income-tax act covers a hindu undivided family.no doubt section 63, income-tax act, makes a definite mention of hindu undivided family. ..... section 25a of the income-tax act provides for assessment after partition of a hindu undivided family. ..... it was held by this court that the business of the hindu undivided family on which notice under section 13 of the excess profits tax act had been served before the disruption on the hindu undivided family could not be subjected to excess profits tax after the disruption of hindu undivided family.mr. ..... section 63, income-tax act, does not deal with the basic question whether it is permissible to proceed against a hindu undivided family long after its dissolution.the orders under appeal can be supported on another short ground. ..... three notices were issued under section 13(1) of the excess profits tax act on february 14, 1957. ..... it is significant that notices issued in 1957-58 were addressed to the alleged hindu undivided family, although it is common ground that that hindu undivided family was disrupted by the year 1951. ..... proceeding under the excess profits tax act could not be initiated in 1957 or 1958. .....
Tag this Judgment!Court : Allahabad
Reported in : [2005]142TAXMAN194(All)
..... from the conjoint reading of section 20a of the act and section 171(9) of the income tax act, it is absolutely clear that the partial partition which has taken place after 31-12-1978 has not been recognized in the income tax act or under the wealth tax act and the hindu undivided family would be continued to be assessed a such, notwithstanding the claim of partial partition effected by them. ..... assessrnent after partial partition of a hindu undivided family.where a partial partition has taken place after the 31-12-1978, among the members of a hindu undivided family hitherto assessed as undivided,-(a) such family shall continue to be liable to be assessed under this act as if no such partial partition had taken place. ..... orderthe income tax appellate tribunal, delhi has referred the following question of law under section 27(1) of the wealth tax act, 1957, (hereinafter referred to as the act), for opinion of this court. .....
Tag this Judgment!Court : Allahabad
Reported in : [1972]83ITR83(All)
..... section 25a of the act provides for assessment after partition of a hindu undivided family. ..... 103it was found that the hindu undivided family did not exist on the date the income-tax officer initiated proceedings under section 28(1)(c) and also on the date on which penalty was imposed. ..... 91 it was explained by the supreme court that an income-tax officer may assess the income of a hindu family hitherto assessed as undivided, notwithstanding partition, if no claim in that behalf has been made to him, or if he is not satisfied about the truth of the claim that the joint family property has been partitioned in definite portions or if on account of some error or inadvertence he fails to dispose of the claim. ..... we must, however, bear in mind that the partition was not recognised by the income-tax officer till he recorded an order under section 25a(1) of the act on 26th march, 1962, the position in 1958 was that no order had by that time been passed by the income-tax officer under section 25a(1) of the act, in the year 1958 the income-tax officer was fully entitled to the benefit of sub-section (3) of section 25a of the act. ..... on 19th march, 1957, an application was moved before the income-tax officer claiming that a partition had taken place in the family on 22nd june, 1956. ..... on 15th march, 1957, the income-tax officer issued a notice to the assessee to show cause why penalty under section 28(1)(c) of the act should not be imposed on the assessee. .....
Tag this Judgment!Court : Allahabad
Reported in : [1992]195ITR557(All)
..... section 256(1) of the income-tax act, 1061, the tribunal has stated the following question at the instance of revenue :'whether, on the facts and in the circumstances of the case, the income tax appellate tribunal was legally justified in holding that what was the individual property of the respondents to begin with has been converted by them into that of their smaller hindu undivided family's by their declaration made in the income-tax and wealth-tax returns filed for the assessment ..... referred at the instance of the revenue to this court is whether the assessee had converted what was his individual property into that of joint family property of his smaller hindu undivided family by virtue of the declarations made in the income-tax and wealth-tax returns relating to the assessment years 1958-59 to 1970-71. ..... , under the partnership deed, the assessee became a partner in his individual capacity, the tribunal held that, by virtue of his repeated declarations made over a period of more than 12 years in his income-tax and wealth-tax returns, the assessee must be deemed to have thrown what was his individual property into the common stock belonging to the smaller hindu undivided family. ..... of the above facts, a claim for partial partition was put forward before the income-tax officer during the assessment proceedings relating to the assessment year 1957-58. ..... that 'the capital account of the said family after taking into account profits estimated to have accrued to the said family (i.e. .....
Tag this Judgment!Court : Allahabad
Reported in : [1993]201ITR750(All)
..... instance of the revenue, two following common questions relating to the assessment year 1974-75 have been referred by the appellate tribunal to this court under section 27(1) of the wealth-tax act, 1957, for its opinion :' 1. ..... was an industrial undertaking within the meaning of section 5(1)(xxxii) of the wealth-tax act, 1957, even though the firm did not manufacture the leather boots ..... income-tax appellate tribunal was correct in law in holding that fabrication of leather boots be regarded as manufacturing or processing of goods within the meaning of section 5(1)(xxxii) of the wealth-tax act, 1957 ? ..... , therefore, clearly an industrial undertaking and the assessee was entitled to exemption under section 5(1)(xxxii) of the wealth-tax act in respect of his share in the firm.'5. ..... following the aforesaid decisions, we hold that the firm in which the assessees are partners will be characterised as an industrial undertaking within the meaning of section 5(1)(xxxii) of the act despite the fact that it got the leather boots manufactured on job basis from others to whom the raw material was supplied and labour charges were paid on ..... mohan naraiu : [1982]135itr372(all) which, adverting to the explanation appended to clause (xxxi) of sub-section (1) of section 5, held that the activity of converting plain white cloth into printed and dyed bedspreads, scarves and garments, ..... purchased the various raw materials and had supplied the various articles after getting them manufactured by contract labour. .....
Tag this Judgment!Court : Allahabad
Reported in : [1991]192ITR686(All)
1. under section 27(3) of the wealth-tax act, 1957, the following two questions have been stated by the tribunal :'1. whether the income-tax appellate tribunal was correct in law in holding that preparation of biris from tendu leaves and tobacco can be called 'manufacturing or processing of goods' within the meaning of section 5(1)(xxxii) of the wealth-tax act, 1957? 2. if the answer to the above is in the affirmative, whether the income-tax appellate tribunal was correct in law in holding that the firm, messrs ram kishan daya ram and co., was an industrial undertaking even though the firm did not prepare biris by itself ?' 2. it is brought to our notice that both the questions are concluded in favour of the assessee and against the revenue by the decision of this court in cwt v. mubarakali khan and cwt v. mujahid ali khan : [1980]123itr101(all) , wherein it has been held that preparation of biris from tendu leaves and tobacco can be called 'manufacturing or processing of goods' within the meaning of section 5(1)(xxxii) of the wealth-tax act. if it is manufacturing or processing of goods, it would also constitute an industrial undertaking.3. accordingly, the two questions are answered in the affirmative, that is, in favour of the assessee and against the revenue.4. no costs.
Tag this Judgment!