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TMI Blog1965 (11) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... not as a Hindu undivided family till 11th December, 1952, for the assessment year 1953-54 is valid. " The question arose out of the following facts. The appellant, hereinafter referred to as " the assessee ", is the youngest son of T. V. Sundaram Ayyangar, who was the karta of a Hindu undivided family consisting of a number of persons. There was a partial partition of the above family and 150 shares of Rs. 1,000 each in T. V. Sundaram Iyengar and Sons Limited, a private limited company, were divided equally among the coparceners, the assessee getting 25 shares of the value of Rs. 25,000. With the aforesaid shares as nucleus, the assessee acquired house-properties, shares and deposits up to March 31, 1952. As the assessee was also the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contends that under the Act Hindu undivided family is a separate unit and in determining whether a Hindu undivided family exists or not, and if it exists, from what date it has come into being, regard must be had to the principles of Hindu law for the Act does not lay down any principles regarding this matter. He then urges that it is well-settled that, according to Hindu law, a son conceived has the same rights of property as a living son, and this rule, he says, is not a matter of fiction but a substantive rule of Hindu law. He further says that it is well-settled, according to Hindu law, that a joint Hindu family comes into existence from the date a son is conceived, and, as in this case the son was conceived in March, 1952, the Hindu un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition and inheritance on the one hand and adoption on the other : his right to set aside an alienation hinges on his secular right to secure his share in the property belonging to the family, as he has a right by birth in the joint family property and transactions effected by the father in excess of his power when he was in the embryo are voidable at his instance; but, in the case of adoption, it secures mainly spiritual benefit to the father and the power to adopt is conferred on him to achieve that object. The doctrine evolved wholly for a secular purpose would be inappropriate to a case of adoption. We should be very reluctant to extend it to adoption, as it would lead to many anomalies and in some events defeat the object of the confer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular time to which entity income is accruing or arising. At the relevant time, under section 22 of the Act, the Income-tax Officer was required to give notice by publication in the press and by publication in the prescribed manner, requiring every person whose total income in the previous year exceeded the maximum amount which is not chargeable to income-tax to furnish within such period, not being less than sixty days as may be specified in the notice, a return in the prescribed form and verified in the prescribed manner, setting forth his total income and total world income during that year. Under sub-section (2), the Income-tax Officer could serve a notice upon a particular person requiring him to furnish within a period, not less than 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ? Would it have a name at the end of the previous year ? We find it extremely difficult to reconcile this doctrine of Hindu Law with the aforesaid provisions of the Act. We would not be justified in introducing uncertainties and anomalies in the working of the Act by introducing this doctrine for the purpose of section 3 of the Act. Apart from the difficulty of reconciling this doctrine with the scheme of the Act, Mr. Sastri has not been able to satisfy us that any rights of the son are being affected by not recognising his existence for the purposes of section 3 of the Act till he is actually born. Income-tax is a liability and it could not have been the intention of the legislature to impose a liability on persons yet unborn. Mr. Sas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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