9911796707
TMI Blog1972 (8) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... sclosing his income from all sources. Subsequently, he filed two separate returns. In one return he showed income in the status of an individual. In the other return he showed income as the karta of a Hindu undivided family. In the first return his remuneration for services rendered to Lala Manmohan Das Trust was shown as his personal income; in the other return income of the Hindu undivided family of which he was the karta was shown. The Income-tax Officer did not pass any order on the return filed by him in the status of a Hindu undivided family. But, he held that the entire income was assessable in his hands in the status of an individual. He filed two appeals before the Appellate Assistant Commissioner. They were dismissed. On a further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e question in issue, we have admitted them by a separate order dated April 28, 1972. We will refer to those documents later. At the outset the reference was listed before a Division Bench. It seems that the Division Bench felt some doubt about the correctness of the decision in Raghunath Prasad Tandon v. Commissioner of Income-tax ; so it has referred the reference to a larger Bench. In Raghunath Prasad Tandon, Shri Justice Desai said : " In the instant case the Income-tax Officer had virtually rejected the return of the assessee and it was not pending when he issued the notices under section 34(1). So long as a return is pending before the Income-tax Officer he may not say that any income mentioned in it has escaped assessment, but virtu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s individual and showing therein the income from property, share in various firms, remuneration and beneficiary allowance in the trust and from director's fees. However, subsequently, fresh returns were filed, one showing the status as individual in which the income from remuneration from Lala Manmohan Das Trust and director's fees were shown and the other declaring the status as Hindu undivided family in which the incomes from property and from shares in various firms were shown. The assessee was required to prove the status." The Income-tax Officer did not accept the assessee's contention that certain incomes were received in the status of a Hindu undivided family. He assessed all incomes in the status of individual. He said : " I think ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the Income-tax Officer must have referred to the subsequent return filed in the status of a Hindu undivided family. In that event it could have plausibly been argued that the Income-tax Officer had disposed of the return filed in the status of a Hindu undivided family. But, as already indicated, on account of the initial single return it was not necessary for the Income-tax Officer to look into the return filed in the status of a Hindu undivided family. Accordingly, it cannot be implied that he had disposed of the assessee's return filed in the status of a Hindu undivided family. It is not reasonably plain from the assessment order of the Income-tax Officer that he had at that time in his mind the return of the assessee filed in the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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