TMI Blog1973 (8) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... 56(1) of the Income-tax Act, 1961. The assessee, Sri Govind Narain, was assessed to income-tax in the status of an individual up to the assessment year 1963-64. During the assessment proceedings for the year 1964-65, he claimed that the correct status should be that of a Hindu undivided family and not of an individual, because he had been allotted share on partition of a bigger Hindu undivided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Income-tax Officer on the ground that the agreement purported to bring about partial partition with effect from 1st April, 1965, but was typed on a stamp paper which was purchased on 2nd April, 1965. For that reason the Income-tax Officer held that the deed was fictitious. On appeal, the Appellate Assistant Commissioner of Income-tax held that the disparity between the date of the executi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Income-tax that a draft of the agreement was prepared on 1st April, 1965, and the stamp paper was purchased on the following day and the draft was handed over to the typist to be transcribed on the stamp paper. By mistake he typed out the date of the deed as 1st April, 1965, as mentioned in the draft agreement. This explanation of the assessee has been accepted by the Appellate Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al was in law correct in holding that Smt. Radha Devi continued to remain a member of the joint family of Sri Govind Narain, even after the complete partition in 1952, in the joint family styled Lakshmi Narain Govind Narain within the meaning of section 25A of the Indian Income-tax Act, 1922 ?" One of the grounds upon which the assessee's claim for partial partition was resisted by the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e circumstances, it is not necessary to call for a reference on this question because even if the department's contention is accepted it will not affect the partial partition carried out by the assessee. We, accordingly, decline to call for a reference on the question of law suggested in these applications. The applications are accordingly dismissed with costs which we assess at Rs. 100 in each ..... X X X X Extracts X X X X X X X X Extracts X X X X
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