1995 (12) TMI 66

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..... cations Nos. RA 78 to 81/(Ind) of 1987 for the assessment years 1980-81 to 1983 84 arising out of the orders passed by the Tribunal in W. T. A. Nos. 229 to 232/(Ind) of 1986, the Tribunal has referred the undernoted question of law for our opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in not accepting the status of the assessee as Hindu undivid .....

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..... 983-84, the Wealth-tax Officer did not accept the status as Hindu undivided family in respect of those properties, and took the status as an individual. The properties were thus clubbed. A consolidated order for the aforesaid four years was passed on September 10, 1984, (annexure-A). The assessee filed the appeals. The appeals were rejected (annexure-B). The assessee then filed second appeals befo .....

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..... iming the status as Hindu undivided family. This status was accepted and the assessment was made as Hindu undivided family. (b) The factum of marriage is not disputed. (c) The decision in Krishna Kumar's case [1983] 143 ITR 462 (MP) is a Full Bench decision rendered by following two Supreme Court decisions in Gowli Buddanna v. CIT [1966]60 ITR 293 and Narendranath (N. V.) v. CWT [1969] 74 ITR 19 .....

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..... rstand as to why the Full Bench decision was not followed as was done in the case of earlier assessment for 1979-80, and as to why the question of so-called divergence was assumed. The factual matrix made it luculent that the assessee was married on February 24, 1978, and on that basis claimed the status as Hindu undivided family. This position was accepted initially, but was not accepted for the .....

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..... accepting the status of the assessee as Hindu undivided family for the assessment years 1980-81 to 1983-84. Accordingly, we answer the question in the negative, i.e., in favour of the assessee and against the Department. This reference application stands disposed of accordingly. A copy of this order shall be forwarded to the Tribunal under the seal and the signature of the Registrar of this cou .....

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