TaxTMI 
TaxTMI 
1997 (12) TMI 38
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....81-82 and the assessment was made on a Hindu undivided family and A. P. S. Parameswaran Pillai, was the karta. The assessee was assessed in the status of "Hindu undivided family (specified)". The facts leading to the reference are as follows: One A. P. S. Sethurama Pillai was the karta of a Hindu undivided family consisting of himself and his sons. There was a partition in the family in which cer....
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....in the hands of his Hindu undivided family. The Revenue went up on appeal challenging the order of the Appellate Assistant Commissioner of Income-tax before the Income-tax Appellate Tribunal and the Appellate Tribunal following its earlier order rendered in the case of the assessee in I. T. A. No. 109/Mds of 1983 for the assessment year 1979-80 dated July 1, 1980, held that the income had to be s....
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....that the Tribunal decided the case against the Revenue on two grounds. One was that the provisions of section 168 of the Income-tax Act would apply even in the case of intestate succession income from the undistributed estate of the deceased and it cannot be assessed in the hands of the heirs until the entire distribution of the estate took place. The second ground on which the Tribunal held in fa....
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....Karuppan Chettiar [1978] 114 ITR 523 this court has taken the view that the property devolving under section 8 of the Hindu Succession Act on the legal heirs should be treated as individual property and the income arising from the said property should be assessed in the status of the individual. The view of this court rendered in P. L. Karuppan Chettiar's case [1978] 114 ITR 523 [FB], was subseque....