LAWS(APH)-1983-1-20

COMMISSIONER OF WEALTH TAX Vs. YASODAMMA T SMT

Decided On January 25, 1983
COMMISSIONER OF WEALTH-TAX, ANDHRA PRADESH Appellant
V/S
T. YASODAMMA Respondents

JUDGEMENT

(1.) THE question referred for our opinion under s. 27(1) of the W.T. Act, 1957, is :

(2.) THE assessee, Smt. T. Yasodamma, is the daughter-in-law of one T. Chinna Venkata Subbaiah. Her husband predeceased Chinna Venkata Subbaiah. On Novermber 2, 1970, a partition took place between Chinna Ventaka Subbaiah and the assessee. THE assessee has an unmarried daughter. In the assessment proceedings under the W.T. Act, the assessee claimed that she together with her daughter constituted a Hindu undivided family and must be assessed as such. THE relevant assessment years are 1971-72, 1972-73 and 1973-74. THE WTO negatived her contention and assessed her as an individual. During the relevant years, exemption limit for an HUF was higher than that for the individual; that is why the controversy. On appeal, the AAC agreed with the WTO that the assessee cannot be said to constitute a Hindu undivided family merely because she had a daughter. On further appeal, the Tribunal, purporting to follow the decision of the Supreme Court in Smt. Sitabai v. Ramchandra, , held that the assessee, together with her daughter, can be said to constitute an HUF and must be assessed as such. THEreupon, the Revenue asked for the obtained this reference. A fact which requires to be stated for the sake of clarity is that the assessee's husband died prior to the coming into force of the Hindu Succession Act. This fact was stated by the counsel for the assessee before us, after due verification.

(3.) WE may in this connection refer to the subsequent decison of the Supreme Court in C. Krishana Prasad v. CIT , where it is held that family always means a group and that plurality of persons is an essential attribute of a family. A single person, whether male or female, it is held, does not constitute a family and that a family consisting of a single individual is a contradiction in terms.