COMMISSIONER OF INCOME TAX Vs. RADHAMBAL AMMAL

JUDGEMENT

(1.) THESE are six petitions under s. 256(2) of the I.T. Act. 1961, for issuing a direction to the Income-tax Appellate Tribunal to state a case on the following common question of law :

(2.) THE assessee in all these cases in one and the same person. Up to the assessment year 1966-67, the assessee submitted returns under the I.T. Act showing his status as an individual and the authorities had assessed him only as an individual on the basis of the returns submitted by him. However, for the assessment year 1970-71, the assessee filed a return showing his status as the karta of the HUF. That was not accepted by the ITO and the assessments for that year and for the earlier years 1967-68 and 1968-69 were made on the assessee treating him as an individual. Aggrieved by the said assessments, the assessee took the matter in appeal to the AAC, who held that the status claimed by the assessee as the karta of an HUF has to be accepted in view of the terms of the will executed by the assessee's adoptive father bequeathing certain properties in favour of the assessee and others. Aggrieved by the decision of the AAC, the Revenue took the matter in appeal to the Income-tax Appellate Tribunal. THE Tribunal agreed with the view taken by the AAC and held that the assessee should be taken as the karta of the HUF and assessed as such and not as an individual. Aggrieved by the decision of the Tribunal, the Revenue sought a reference on the above question under s. 256(1) before the Tribunal. THE Tribunal having rejected the reference application on the ground that no question of law arises, the Revenue has come forward with the petitions.