DHIRAJ MAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE question for consideration in this income-tax reference is whether a certain assessment is within limitation or not. Dhiraj Mal is the assessee. THE assessment year is 1950-51,

(2.) DHIRAJ Mal was the karta of a joint Hindu family called Messrs. Mithoolal Ram Nath, There was a business under the style of Messrs. Shri Ram General Engineering Works. Partners of the firm were DHIRAJ Mal and Lalta Prasad. A sum of Rs. 21,079 was introduced as capital in the said firm between April 1, 1949, and February 28, 1950. When the Income-tax Officer took up assessment of the Hindu undivided family for the years 1950-51 and 1951-52, he thought that two sums of Rs. 14,167 and Rs. 6,912 represented income of the undivided Hindu family. The joint family was assessed accordingly. That decision was affirmed by the Appellate Assistant Commissioner. But the joint family succeeded in further appeal before the Appellate Tribunal. On October 7, 1959, the Appellate Tribunal upheld the contention of the Hindu undivided family that the two sums of Rs. 14,167 and Rs. 6,912 did not represent income of the undivided Hindu family.

(3.) THE assessee applied under Section 66(1) of the Act requesting the Tribunal to refer a number of questions to this court. THE Tribunal agreed to refer only one question to this court. THE question runs thus: