BAIJ NATH L Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS case has been referred to this Court under Section 66(1) of the Indian Income-tax Act, 1922, for an answer to the following question :

(2.) THE facts which have given rise to the above question are that the assessee Baij Nath was assessed under the style of Amba Prasad Baij Nath as a Hindu undivided family from the year 1931-32 without any objection. During the assessment year 1938-39 Baij Nath claimed that he had been assessed wrongly as a member of a joint Hindu family and that he was and had been, as a matter of fact, separate from his nephews, the sons of Amba Prasad. His claim was, however, rejected and he was continued to be assessed in the years 1938-39, 1939-40 and 1940-41 as a member of the joint Hindu family.

(3.) AFTER having gone through the statement of the case and having heard counsel for the parties we are not satisfied that the statements in the case are sufficient to enable us to determine the question raised thereby and we are, therefore, compelled to refer the case back to the Appellate Tribunal who would clearly formulate the findings of fact on which the question of law referred to this Court for answer arises and, if necessary, reframe the question.