COMMISSIONER OF WEALTH TAX Vs. HANS RAJ

JUDGEMENT

(1.) THE matter here pertains to the assessment year 1971-72 and 1972-73.

(2.) WHEN the matter came up before the Tribunal, it was contended that the assessee being a Hindu undivided family, it could not be a partner in the firm and, therefore, this amount of Rs. 27,900 could not be assessed in the hands of the assessee. This contention prevailed with the Tribunal, resulting in the following question being referred for our opinion, namely :