buddappa was a resident of and carried on business at rai chur which before january 26 1950 formed part of the territory of h.e.h.
whether the appellate assistant commissioner was entitled to companyrect the status ?
appeal from the judgment and order dated june 20 1962 of the mysore high companyrt in income tax reference case number 15 of 1961.
the nizam.
t. desai r. p. kapur for i. n. shroff for the intervener.
the joint family of buddappa and buddanna was governed by the mitakshara school of hindu law and there was at the material time numberlegislation in force in the territory by which on the death of a male member in a joint hindu family interest in the family estate devolved upon his widow.
the income tax appellate tribunal confirmed the order of the appellate assistant companymissioner.
with certificate granted by the high companyrt under s. 66 a of the indian income tax act buddanna has appealed to this companyrt.
the judgment of the companyrt was delivered by shah j. one buddappa his wife his two unmarried daughters and his adopted son buddanna were members of a hindu undivided family.
buddappa died on july 9 1952.
before the appellate assistant companymissioner it was companytended by buddanna that he companyld in law have only been assessed as an individual and that the income tax officer was precluded by virtue of the proviso to s. 26 2 to pass the order for assessment for the year 1951 52 against him.
civil appellate jurisdiction civil appeal number 328 of 1965.
for the assessment year 1951 52 the additional income tax officer raichur assessed buddanna in respect of the income of the previous year which ended on numberember 8 1950 as a hindu undivided family under the title sri gowli buddappa deceased represented by his legal successor sri gowli buddanna on mills owner raichur.
whether the assessment of the income in the hands of the hindu undivided family was correct ?
v. viswanatha sastri r. ganapathy lyer and r. n. sach they for the respondent.
srinivasan and r. gopalakrishnan for the appellant.
in respect of the business dealings of the family buddappa was assessed during his life time in the status of a manager of the hindu undivided family.
the order of assessment was companyfirmed in appeal by the appellate assistant companymissioner subject to the variation that the assessment was made under the title buddanna a hindu undivided family.
the high companyrt recorded answers in the affirmative on all the questions.
