TMI Blog1997 (7) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... s Johns Mills, there were four groups with the share ratio as follows : 1. Johns group consisting of S/Sh I. L. John, M. L. John 26/80 and Mrs. Doris Hara 2. Patni group consisting of I/rs of late Sh. Hira Lal 19/80 Patni comprising N. K. Patni and others 3. Sh. Munni Lal Mehra 19/80 4. M/s Bambhir Mal Pandra Pvt. Ltd. 19/80 The Income-tax Officer in the course of reassessment proceedings made assessment for the assessment years 1971-72 and 1972-73 in the status of association of persons. He did so on the ground that the returns were filed by the receiver in the status of an association of persons. On appeal, the Appellate Assistant Commissioner held that there was no association of persons, which could be assessed with regard t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s joint tenants with rights of survivorship and equal beneficial enjoyment; they were entitled as between themselves to an equal share of the income. Though they took as joint tenants, no one of them had a right to enforce an absolute partition of the estate against the others so as to destroy their right of survivorship. But they were entitled to obtain a partition of separate portions of the property, so that each might enjoy her equal share of the income accruing therefrom. As there was no finding of the Appellate Tribunal that the three widows had combined in a joint enterprise to produce income, and as they had done no act which had helped to produce the income, the Supreme Court held that it could not be held that they had the status ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , such persons shall not in respect of such property be assessed as an association of persons, but the share of each such person in the income from the property as computed in accordance with sections 22 to 25 shall be included in his total income. In view of the Hindu Succession Act, 1956, the share of each legal heir is well determined and, therefore, in view of section 26 of the Act they could not be assessed in the status of an association of persons but could be assessed individually in respect of their share. For the aforementioned reasons, we are of the view that the Appellate Tribunal rightly held that the assessments could not have been made in the status of an association of persons. The above mentioned question is, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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