1987 (1) TMI 183

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..... purely a creature of law and could not be created by the act of parties because the fundamental principle of joint family was joint status, bound be tie of Sapindaships by birth and Hindu Law did not recognise any HUF of the kind propounded by the assessee because any such group of members could not bring into existence a new HUF. They were already members of a bigger HUF. They could form a separate HUF only on partition. If the assessee's arguments were to be accepted, there would be innumerable HUFs formed by permutations and combinations which were not permissible in Hindu Law. The assessee could be considered to be an AOP's and since they had got a gift from the sister and a remaining running business, the income earned could be assesse .....

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..... idered all these authorities and to my mind, there is no force in the contention raised by the assessee before me. The basic issue for consideration is as to whether there had been a joint Hindu family in the manner in which it is propounded by the assessee in the present case. A joint Hindu family consists of father sons, grand sons or great-grandsons, There is a gemsimigieal tree treat and a family cannot come into existence by mere act of parties. In the written submissions made by the assessee to the AAC at p. 2 it was itself been stated that a joint family is purely a creature of law and cannot be created by act of parties, It is only incidentally stated in all the authorities on the subject that the fundamental principle of joint fami .....

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..... jointly. However this is not the stage for me to express any final opinion on this matter. The ITO has only observed that the assessment is made on the assessee on protective basis as per returned filed by it. He proposed to add the income earned by the assessee in the income of the members of the family in their individual capacity. It is then that the question as to whether the income is liable to be added in their hands would be finally settled at present, the assessment has been made on the basis of the return filed by the assessee and obviously the assessee cannot be said to be aggrieved by this order of the ITO. Therefore, no appeal at all lies in the matter. With these remarks, I dismiss this appeal.
Case laws, Decisions, Judgeme .....

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