1969 (8) TMI 21

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..... ncome-tax Act, 1922. The question is: " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that, the assessee was entitled to be assessed in the status of a Hindu undivided family for the assessment years 1959-60 and 1960-61 ?" The assessee had been assessed in the status of an individual up to the assessment year 1937-38. It the next year, for t .....

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..... retrospective effect a union only by tying of thali without any other ceremony. This is clear from section 7A which has been inserted by the State Legislature into the Hindu Marriage Act, 1955. Sub-section (4) of this section makes it further clear that any child of the parties to the marriage validated as aforesaid shall be deemed to be their legitimate child. It follows, therefore, that the Tri .....

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