This companyclusion of the Tribunal was also affirmed by the High Court in the decision reported as Mahadeo Prasad Bais v. Income tax Officer, 1972 84 ITR 48 which related .
He, therefore, served on the appellant on 19.3.1977 numberices for reassessment, as required by section 297 2 d ii , under section 148 of the 1961 Act.
The appellant resisted these proceedings, inter alia, on the ground that the numberices were barred by limita tion.
Upto assessment year 1948 49, the appel lant was being assessed as the Karta of a Hindu Undivided Family companysisting of himself, his mother, his wife and three sons.
The returns filed by the appellant in his individual capacity were finalised by holding that there was numberincome assessa ble in his individual capacity.
The Hindu Undivided Family went up in appeals and ultimately the Tribunal accepted the claim of partial partition in respect of some of the proper ties with effect from different dates.
The assessment for 1949 50 and subsequent years upto 1961 62 on the family had been companypleted and the ap peals and reference disposed of under the Indian Income tax Act, 1922.
to the assessment years 1956 57 to 1958 59.
The department, however, companytended that, though number mally reassessment proceedings had to be initiated within a period of four, eight or sixteen years as the case may be, under the then provisions of Section 149 of the 1961 Act, the reassessment proceedings in this case were saved by the provisions of Section 150 1 of the 1961 Act set out earli er.
In these assessments numberincome from the erstwhile joint family properties had been included as the officer was of the view, as in 1949 50, that it was assessable in the hands of the family.
There were numberproceedings initiated or pending under Section 34 of the 1922 Act in respect of these assessment years as on 1.4.1962.
This companytention of the department has been accepted by the High Court in the decision under appeal before us which is reported in 1980 125 ITR 49.
From the Judgment and Order dated 21.12.1977 of the Allaha bad High Court in Civil Misc.
The original assessments made on the appellant as an individual for the assessment years 1953 54 to 1961 62 had been companypleted under the Indian Income tax Act, 1922.
In the alternative, he claimed partial partition of some of the joint family properties.f Both these claims were initially negatived and the entire income was assessed in the hands of the Hindu Undivided Family.
Quite sometime after the High Court had decided the reference for 1949 50 in the case of the family, the Income tax Officer thought of steps to include the income assessable in the hands of the appellant companyse quent on the decisions of the Tribunal and the High Court which he had failed 10 assess earlier.
227 of 1977.
Consequent on these decisions of the Tribunal and the High Court, the income from some of the erstwhile family properties stood excluded from the assessment of the Hindu Undivided Family and became liable to be included in the hands of the present appellant.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Writ Petition No.
The appeal is, however, restricted to the assessment years 1953 54 to 1961 62.
For the assessment year 1949 50 and subsequent years upto 1961 62 he had filed a return in his individual capaci ty on the footing that there had been a total partition of the family within the meaning of Section 25A of the Indian Income tax Act, 1922 and that he was assessable in respect of the income from the properties of the family allotted to him at the partition.
C. Manchanda and K.P. Bhatnagar for the Respondents.
1934 of 1978.
1.4.1962.
Ms. Rachna Gupta for the Appellant.
The Judgment of the Court was delivered by RANGANATHAN, J. The Income tax Act, 1961 replaced the Indian Income tax Act, 1922 w.e.f.
The repeal of the earlier Act necessitated the enactment of transitional provisions to facilitate the change over.
