COMMISSIONER OF INCOME TAX Vs. KESHO RAM HUF

JUDGEMENT

(1.) THE following question of law has been referred by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act for the opinion of this court :

(2.) THE assessee is a Hindu undivided family. It filed a return of its income and claimed that the income earned by so-called group Hindu undivided families styled as Kesho Ram Shanti Devi, Vijay Kumar Ashok Ashok Kumar and Jugmander Dass Dinesh Kumar should not be added in the income of the assessee as partial partition had been effected. This claim of the assess was not accepted by the Income-tax Officer but the Appellate Assistant Commissioner recorded a finding in favour of the assessee and held that the partial partition effected in the case of each Hindu undivided family in the groups of members was a valid partition. This was affirmed by the Tribunal.