TMI Blog1975 (1) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of section 9(3) of the Indian Income-tax Act, 1922, or section 26 of the Income-tax Act, 1961, for the assessment year 1961-62 and section 26 of the Income-tax Act, 1961, for the assessment years 1962-63 to 1965-66 ? 2. Whether, on the facts and in the circumstances of the case, the income from bustees should be assessable under the head "other sources" in the hands of the Hindu undivided family or in the hands of the individual coparceners with reference to their share as in the relevant years ?" The assessee is a Hindu undivided family and is governed by the Dayabhaga school of Hindu law. In the assessment years 1961-62 to 1965-66 the Income-tax Officer has assessed the assessee under two heads, namely, (i) income from h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hindu undivided family may have definite and ascertained shares in the house property, yet they cannot be individually assessed under section 9(3) of the 1922 Act and section 26 of the 1961 Act, for these two sections speak of an association of persons and not a Hindu undivided family. But we are not impressed by his contention. Section 9(3) of the 1922 Act and section 26 of the 1961 Act are in pari materia and it has been held by this court in the case of Commissioner of Income-tax v. Smt. Bani Rani Rudra, that as the heirs of a deceased Hindu governed by the Dayabhaga school of Hindu law inherit the properties in definite and ascertained shares they can neither be treated as an association of persons nor as members of a Hindu undivide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Commissioner of Wealth-tax. But we are not impressed by his contention. A claim made by the assessee under section 25A of the 1922 Act was rejected at the time of assessment for the assessment year 1961-62. The assessee has shown the income from the bustee lands as "income from other sources" of the Hindu undivided family and was assessed as such. Section 9(3) of the 1922 Act and section 26 of the 1961 Act do not apply to the income from other sources and such income has to be assessed under section 12 of the 1922 Act, or under section 56 of the 1961 Act, as the case may be. In our opinion, the principles laid down by this court in Commissioner of Income-tax v. Smt. Bani Rani Rudra and in Biswan Ranjan Sarvadhikary v. Income-tax Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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