L HIRDAY NARAIN Vs. INCOME TAX OFFICER BAREILLY

JUDGEMENT

(1.) These appeals arise out of orders passed in petitions praying for a writ of mandamus to rectify orders of assessment relating to income assessed to tax for the years 1951-52 and 1952-53. The corresponding previous years for the assessment years were October 1, 1949 to September 30, 1950 and October 1, 1950 to September 30, 1951.

(2.) Hirday Narain and his five sons were members of a Hindu undivided family. Till the assessment year 1950/51 the income received by Hirday Narain was assessed to tax as the income of a Hindu undivided family. On November 19, 1949 the property of the joint family was partitioned between Hirday Narain and his sons. In assessing the Income for the assessment year 1951-52 the Income-tax Officer recorded an order that the property was partitioned, but he still assessed the income received by Hirday Narain as income of a Hindu undivided family. In appeal the Appellate Assistant Commissioner treated Rs. 18520/- earned between October 1, 1949 and November 18, 1949 as income of the former Hindu undivided family and directed that it be "excluded from the assessment."

(3.) Pursuant to that order, the Income-tax Officer made two orders of assessment-(1) assessing Rs. 18,520/ as income of the Hindu undivided family of Hirday Narain and his five sons; and (2) assessing Rs. 1,06,156/- also as income of a Hindu undivided family and liable to tax in the hands of Hirday Narain by the application of Sec. 16 (3) (a) (ii) of the Income Tax Act, 1922.