COMMISSIONER OF INCOME TAX Vs. BALAI CHANDRA PAUL

JUDGEMENT

(1.) The Income-tax Appellate Tribunal, Calcutta, under Section 256(1) of the Income-tax Act, 1961, has referred the following questions of law to this court :

(2.) Whether, on the facts and in the circumstances of the case, the income from bustees should be assessable under the head "other sources" in the hands of the Hindu undivided family or in the hands of the individual coparcencers with reference to their share as in the relevant years ?"

(3.) The appeals preferred by the assessee from the said assessment orders were allowed in part by the Appellate Assistant Commissioner who was of the opinion that the income from the house property should be assessed in the hands of the individual members of the family as they had a distinct and definite share therein, but not the income from the bustee lands which should be assessed in the hands of the family.