COMMISSIONER OF WEALTH TAX Vs. L BORIAH GOWDER

JUDGEMENT

(1.) AT the instance of the Department, the Tribunal referred the following question for the opinion of this court for the assessment year 1976 -77 under section 27(1) of the Wealth -tax Act, 1957

(2.) THE point for consideration is whether the assessee's status should be adopted as that of a Hindu undivided family for the purposes of his wealth -tax assessment. The Tribunal held that the status of the assessee is that of a Hindu undivided family for the assessment year 1976 -77. A similar question came up for consideration before this court in the case of the same assessee in the assessment years 1972 -73 to 1974 -75, wherein this court held that the status of the assessee is not that of a Hindu undivided family. This decision was in CIT v. L. Balasubramaniam 1985 (153) ITR 696, 1984 (40) CTR 150, 1984 (19) TAXMAN 402.