TMI Blog1982 (10) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... aji Subhas Road, Calcutta. The ITO had completed the assessment of the assessee for the assessment year 1966-67 without including the income from those properties. The Addl. CIT, West Bengal, u/s. 263 of the I.T. Act, 1961, revised that order, as, in his view, the ITO's order was erroneous and prejudicial to the interest of the Revenue. He, therefore, directed the ITO to revise the assessment by including the income from the properties at Nos. 2 and 4, Netaji Subhas Road, Calcutta, in the assessee's income. Before the Tribunal reliance was placed on behalf of the assessee on the order of the Tribunal in the case of the assessee for the earlier assessment years, in I.T.A. Nos. 1264 to 1268 of 1971-72. In view of the above order, the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n individual as has been sought to be done. It was dealt with at p. 235 of the report as follows : " It may be mentioned that this point was not considered by the Tribunal. Both the AAC and the Tribunal proceeded on the basis that the properties formed part of the impartible estate and the question was considered as to whether as a result of the coming into operation of the Hindu Succession Act, the impartible estate continued to exist or not. Now, we have held, as we have mentioned hereinbefore, that so far as the properties in respect of the impartible estate and the income in respect of which is included under s. 27, cl. (ii), of the I.T. Act, 1961, are concerned, the Hindu Succession Act would not affect to the extent we have indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matters have been mentioned by the Supreme Court in the case of Esthuri Aswathiah v. ClT [1967] 66 ITR 478. Bearing the above principles in mind, the Tribunal will dispose of the appeal in accordance with law. " In the case before us it was contended on behalf of the assessee that premises Nos. 2 and 4, Netaji Subhas Road, Calcutta, did not and could not form part of the impartible estate known as " Burdwan Raj ". It was argued that the case proceeded all throughout on a wrong assumption of facts and there were sufficient facts already on record from which it could be clearly seen that the two properties did not form part of the impartible estate at any point of time. A supplementary statement of case was called for from the Tribunal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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