TaxTMI 
TaxTMI 
1968 (12) TMI 19
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....ive wives and sons constituted a joint Hindu family. In assessment proceedings for the year 1359 Fasli, under the U. P. Agricultural Income-tax Act, it was urged by the assessees that the joint Hindu family had suffered partition resulting in the complete disruption of the family as a result of which all the members had become separate from each other. It was claimed that the agricultural income should be assessed separately in the hands of each divided member according to his share. The assessing officer accepted the partition as one between the three branches of the family, each branch consisting of a brother, his wife and sons and did not accept the further plea that there was a separation also between the members inter se of each branch....
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....e to this court. While holding that the members of the three branches of the family had not separated, the Revision Board relied upon the following considerations. The assessees lived jointly with their wives and sons and the management and cultivation was conducted jointly. The accounts were maintained jointly and so were the assets and liabilities. The Board observed that so long a separate living was not resorted to and the members continued to live together for reasons of affection, the assessing authorities were justified in holding them to be joint for the purpose of assessment. The Board commented that, if the members had separated in fact, there would have been a change in the management of the cultivation. The Board referred to th....
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.... agricultural income was shown according to the shares of different members. That was a circumstance which has not been correctly appreciated by the Board. As regards the joint living and messing by the members, it is difficult to hold that in order to effect partition it is necessary for the members to live and mess separately. Living and messing separately, while no doubt constituting an important circumstance evidencing partition, nevertheless, is not conclusive. Considerations of the personal convenience may persuade the divided members of a family to live and mess together. So, also, considerations of economy and convenience may persuade the divided members to carry on their management and cultivation jointly and, therefore, to maintai....