COMMISSIONER OF INCOME TAX Vs. BHIKRAJ JAIPURIA

JUDGEMENT

(1.) This consolidated reference under Section 66(2) of the Indian I.T. Act, 1922, and Section 256(2) of the I.T. Act, 1961, relates to the assessment years 1956-57, 1957-58 and 1959-60 to 1964-65.

(2.) The facts found and/or admitted in the proceedings are as follows : For the assessment year 1956-57, Bhikraj Jaipuria, the assessee, submitted a return of his income in the status of a HUF as claimed in earlier years to the ITO, Central Circle II. In a covering letter he explained that on division of some of the assets of the Hindu joint family a portion had come to the assessee in his individual capacity and, therefore, he had also submitted a separate return as an " individual" to the ITO, District V(I).

(3.) The ITO, Central Circle II, however completed the assessment in the status of " individual".