TMI Blog1981 (2) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... as " the Act "), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the assessee was rightly assessed in the status of an individual for the assessment year 1975-76 ? " The material facts giving rise to this reference as set out in the statement of the case, br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. In reply to the show-cause notice, the assessee contended that the status of the assessee continued to be that of a HUF even after partition. The Commissioner, however, held that after the partition the assessee was holding the property in his individual capacity and hence his claim that he should be continued to be assessed in the status of an HUF was not tenable. Aggrieved by the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... V. Narendranath v. CWT [1969] 74 ITR 190. The Supreme Court has held in that case that under the Hindu system of law a joint family may consist of a single male member, his wife and daughter, and there is nothing in the W.T. Act to suggest that an HUF as an assessable unit must consist of at least two male members. This decision has no application in the instant case. In view of the finding that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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