JAWAHAR LAL MANI RAM vs COMMISSIONER OF INCOME-TAX, U. P. — 1971 PTD 521

Citation: 1971 PTD 521

Court: Allahabad High Court

Year: 1968

Decision Date: 1968-05-24

Parties: JAWAHAR LAL MANI RAM vs COMMISSIONER OF INCOME-TAX, U. P.

Headnotes

Case cited as 1971 PTD 521

Judgment Text

Court Name: Allahabad High Court Judge(s): R. S. Pathak, V. G. Oak Title: JAWAHAR LAL MANI RAM vs COMMISSIONER OF INCOME-TAX, U. P. Case No.: Income-tax Reference No. 243 of 1959 Date of Judgment:1968-05-24 Reported As: 1971 PTD 521 Result: answered in the negative JUDGMENT JUDGMENT PATHAK, J.-There was a Hindu undivided family which carried on business under the name and style, Messrs Nathuram Jawaharlal. During the assessment proceedings for the assess--ment years 1946-47, 1947-48, 1943-49 and 1949-50 claim was made under section 25-A of the Indian Income-tax Act, 1922, that the Hindu undivided family had disrupted with effect from May 19, 1945, giving rise to smaller Hindu undivided families. One of such smaller Hindu undivided families is the assessee, Messrs Jawaharlal Maniram. In the assessment proceedings against the parent Hindu undivided family, Messrs Nathuram Jawaharlal, the Income-tax Officer rejected the claim under section 25-A and assessed the entire income in the hands of the parent family. The parent family appealed unsuccessfully to the Appellate Assistant Commissioner against the rejection of the claim under section 25-A and thereafter took the case in second appeal to the Income-tax Appellate Tribunal. The Tribunal by its order of August 31, 1954, accepted the claim under sec-- petition 25-A and directed the Income-tax officer to recognise the complete partition of the parent Hindu undivided family with effect from May 19, 1945. Parallel appeals were…

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