(1.) AT the instance of the assessee, the Income-tax Appellate Tribunal has referred the following question of law for the decision of this court :
(2.) THE respondent is the Revenue. We are concerned with the assessment year 1980-81. THE assessee got married on February 3, 1979. For the previous year which ended on March 31, 1980, he claimed the status of a Hindu undivided family consisting of himself and his wife. THE plea was rejected by the Income-tax Officer whose order was affirmed by the Appellate Assistant Commissioner. THE Appellate Tribunal concurred with the decision rendered by the lower authorities in the light of the decision reported in Sreepadam v. CWT [ 1985] 155 ITR 318 (Ker). THE Appellate Tribunal held that, after the passing of the Kerala Joint Hindu Family System (Abolition) Act, 1975, there could be no joint Hindu family and negatived the plea of the assessee. It is only thereafter at the instance of the assessee that the question of law formulated hereinabove has been referred for the decision of this court.