TMI Blog1951 (9) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... m the others? Held that:- It does not appear necessary, when proceedings are initiated under section 34 read with section 22 of the Income-tax Act, to issue notice to every member of the family. The position is as if the Income-tax Officer was proceedings to assess the income of the Hindu undivided family as in 1939-40. In our opinion, therefore, that contention that the High Court had held that the proceedings were irregularly initiated and completed they were invalid and no order for assessment could be made. must be rejected. We are unable to accept the second part of the argument of Mr. Umrigar that it is only on the failure or default of payment by one of the members that the Government has the right to recover that portion of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t a return in response to that notice. Thereafter, the Income-tax Officer made an assessment on the escaped income of Rs. 37,098 and issued a notice of demand on the appellant as the karta and on the two other members of the joint family. The notice was to require payment of the full amount of tax due on the escaped income and did not apportion the liability for it amongst the three members of the family. The assessee contended that the proceedings were irregular and that he was not liable to pay anything. His contention was rejected by the Income-tax Officer, the Appellate Assistant Commissioner, and the Income-tax Appellate Tribunal. He prayed that a question of law may be referred to the High Court for its opinion. Accordingly the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 1939-40. In our opinion, therefore, that contention must be rejected. The next contention urged by Mr. Umrigar was that section 25A(2) requires that the assessment should be made against each member of the joint family for a proportionate share of the tax and it is only after one of them had failed to pay such share that the Income-tax Officer could proceed to recover it from the others. The argument so formulated cannot be accepted. On a true construction of section 25A(1), it appears that the Income-tax Officer in the first place has to make an assessment of the total income as if no partition had taken place. That means that he has to find out what the total income was and calculate the amount of tax payable thereon as if it was pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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