COMMISSIONER OF INCOME TAX Vs. HEERALAL MALIRAM

JUDGEMENT

(1.) THIS is an application by the Commissioner of Income-tax, Rajasthan, Jaipur, under Section 256(2) of the Income-tax Act, 1961, praying that the Income-tax Appellate Tribunal (Delhi Bench "B "), New Delhi, be called upon to state the case and refer the following question to the High Court for answer :

(2.) THE counsel for the petitioner vehemently contended that the Appellate Tribunal did not give adequate consideration to a presumption arising under the Hindu law that a property purchased in the name of a member of a joint Hindu family should be treated as joint family property, unless it is proved to have been purchased out of the self-acquired property of a member of the Hindu family. Reliance was placed upon a decision of the Patna High Court in Janki Sao v. Commissioner of Income-tax, 1958 33 ITR 835. In that case the Tribunal found that the junior member had no profession or independent source of income. Explanation given by him was proved false. In these circumstances, the Tribunal raised a presumption against the joint Hindu family and treated the property as a part of the joint Hindu family. In maintaining the decision of the Appellate Tribunal, the Patna High Court made the observations relied upon by the counsel for the petitioner. In my opinion, the observations rest upon the peculiar facts of that case and can have no bearing on the present case, when the Tribunal appeared to have accepted Smt. Rukmini Devi's version that she had sources of income on account of presents from her father and brothers. Having considered the decision of the Appellate Tribunal and the order refusing to state the case, we are satisfied that no question of law arises out of the order of the Tribunal.