1965 (11) TMI 10

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..... he question referred is : " Whether, on the facts and in the circumstances of the case, the assets assessed in the hands of Gajanand belonged in law to the Hindu undivided family constituted by Gajanand and his mother and should have been assessed as such? " The relevant facts are these : One Rameshwar Das had acquired some properties at a partition between him and his brothers. Rameshwar Das di .....

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..... a coparcener and his wife and it was held that they constituted a Hindu undivided family and the assessment was required to be made in that status. In the instant case, the position, if anything, is better as there is not only a coparcener and his wife but also a widowed mother. For the reasons given in Pratap Narain's case, we would answer the reference in the affirmative and in favour of the ass .....

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