COMMISSIONER OF INCOME TAX Vs. DEO RAM KARMAN

JUDGEMENT

(1.) THESE two references arise out of an order passed by this court under Section 256(2) of the Income-tax Act, 1961 (hereinafter to be referred to as " the Act" only), pertaining to the assessment years 1969-70 and 1970-71 involving the following question of law :

(2.) AGAINST the aforesaid order of the Appellate Assistant Commissioner, the Department preferred an appeal to the Tribunal. The Tribunal also accepted the plea of the assessee and held that since the assessee had inherited the capital of his father in the firm, M/s. Karmandana and others, on his death on December 2, 1968, and since the income from this firm has already been treated by the Department as income of the Hindu undivided family of the assessee, it is not possible to give a different character to this very income for the assessment years under consideration.