COMMISSIONER OF WEALTH TAX Vs. T LAKSHMIKUTTY AMMA

JUDGEMENT

(1.) THIS reference is at the instance of the Revenue. The respondent is an assessee to income-tax. The Appellate Tribunal held that the Revenue was in error in assigning the status of a Hindu undivided family to the respondent. At the instance of the Revenue, the following two questions of law have been referred, for the decision of this court, questioning the above view of the Appellate Tribunal :

(2.) AT the time of hearing, it was agreed that in the light of the decisions of this court in W. A. No. 159 of 1981, Sreepadam v. CWT [1985] 155 ITR 318 and P. G. Narayanaswamy v. CIT [1988] 169 ITR 813, there can be no assessment in the status of a Hindu undivided family in this State in view of the Kerala Joint Hindu Family System (Abolition) Act, 1975, with effect from December 1, 1976. In this view of the matter, we hold that the decision of the Appellate Tribunal is justified in law. We answer both the questions referred to us against the Revenue and in favour of the assessee