COMMISSIONER OF INCOME TAX Vs. KAILASH NARAIN GUPTA

JUDGEMENT

(1.) THE Tribunal, Allahabad has referred the following question stated to be of law and to arise out of its order dt. 17th Dec., 1979 passed in ITA Nos. 295 and 296 of 1979 for the asst. yrs. 1975-76 and 1976-77:

(2.) FOR the assessment years under reference, the assessee filed two sets of returns, one in the status of individual and the other in the status of HUF, consisting of himself as Karta, his wife and minor children. In the returns filed in the status of HUF, income from certain house property was declared. The ITO assessed the income from house property in the case of the HUF as a protective measure and for the reasons given in the orders holding that the house property belonged to the assessee (individual), he assessed the income from house property in the individual assessment. The assessee preferred appeals before the AAC contending that since the income from the house property belonged to the HUF the same should not have been included in his total income as an individual. The AAC dismissed the appeals of the assessee by orders dt. 4th Dec., 1978. Being aggrieved by the orders of the AAC the assessee preferred appeals before the Tribunal. The Tribunal has disposed of the appeals in the following manner :