TMI Blog1970 (4) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... record, to support the finding that the holdings recorded in the names of the wife and the son of Maharaj Kumar were being managed by a common manager along with property belonging to the assessee, and the income from the said holdings accrued to the joint Hindu family ? 2. Whether, on the facts and circumstances of the case, the finding of the Revision Board that income from the holdings recorded in the name of the wife and son of Maharaj Kumar was the income of the assessee's family is legally sustainable ? " The assessee is a Hindu undivided family of which Dr. Vijaya Anand, Vizianagaram, was the karta. In assessment proceedings for the year 1361 F. under the U.P. Agricultural Income-tax Act, the Sub-Divisional Officer as the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agricultural Income-tax Act, and the reference being denied by the Revision Board, an application was then made by the assessee under section 24(4) of the Act to this court. The reference application was allowed and this court required the Revision Board to refer the case to this court for its decision on the questions of law arising therefrom. The Revision Board made a reference, and this court found that the statement of the case and the questions referred were inadequately framed and, accordingly, called for a better statement of the case and clear and definite questions of law. The Revision Board has now made this reference on the two questions set out above. On both the questions we are clearly of opinion that the answer should be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of these holdings was liable to be treated as the income of the assessee accruing jointly from the holdings recorded in the names of the karta, his wife and son. The finding, as we have pointed out above, was set aside by the Commissioner. In revision, the Revision Board proceeded on the view that "the entire income from the joint family property plus the land covered by these two leases" should be treated as one unit because the land was managed jointly. An attempt has been made to explain the finding of the Revision Board. It is urged that in the absence of the original lease deeds, the assessing authority and the Revision Board drew the obvious conclusion that the management of all the properties, that is, of the karta, his wife and so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ify the inclusion of the income of the wife and son by reference to section 4A of the Act. Section 4A can be invoked only in a case where the agricultural income of an individual is computed. Section 4A cannot be employed for the purpose of computing the income of a Hindu undivided family. Then, it is urged on behalf of the State that a presumption arises in Hindu law that property standing in the name of a member of the Hindu undivided family must be presumed to have been acquired from Hindu undivided family funds, and, therefore, to be Hindu undivided family property, where the member of the family does not possess sufficient funds of his own for the purpose of acquiring the property. It does not appear that the Revision Board applied i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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