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1966 (1) TMI 22 - SC - Income TaxWhether the family property can properly be described as 'joint property' of the undivided family."? Held that:- Property of a joint family, therefore, does not cease to belong to the family merely because the family is represented by a single coparcener who possesses rights which an owner of property may possess. In the case in hand the property which yielded the income originally belonged to a Hindu undivided family. On the death of Buddappa, the family which included a widow and females born in the family was represented by Buddanna alone, but the property still continued to belong to that undivided family and income received therefrom was taxable as income of the Hindu undivided family. The High Court was therefore right in recording their answers referred for opinion. In this case we express no opinion on the question whether a Hindu undivided family may for the purpose of the Indian Income-tax Act be treated, as a taxable entity when it consists of a single member---male or female. Appeal dismissed.
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