On the date of partition and also during the relevant period, i.e., the year ending on March 31, 1964, the assessee was unmarried.
The income tax officer did number accept the claim of the assessee and held that his status was that of an individual.
At the instance of the assessee, the question reproduced above was referred to the High Court.
From the Judgment Order dated the 10th September, 1969 of the Mysore High Court in I.T.R.C. No.
For the assessment year 1964 65 the assessee filed a return showing his status as an individual.
The order of the income tax officer was affirmed on appeal by the Appellate Assistant Commissioner and on further appeal by the Appellate Tribu nal.
In the Course, however, of the assessment proceedings for the assessment year 1964 65 the assessee claimed that he should be assessed in the status of a Hindu undivided family.
T. Desai and Vineet Kumar, for the, appellant.
CIVIL APPELLATE JURISDICTION Civil appeal No.
1553 N of 1970.
Up to the year 1963 64 the assessee was assessed in the status of an individual.
The partition was recognised by the department and an order under section 25 A of the Indian Income tax Act, 1922 was passed recognising the partition with effect from November 1, 1958.
The Judgment of the Court was delivered by KHANNA, J. This appeal on certificate is against the judgment of the Mysore High Court whereby the High Court answered the following question referred to it under section 256 1 of the Income tax Act, 1961 hereinafter referred to as the Act in the affirmative in favour of the revenue and against the assessee appellant Whether on the facts and in the circumstances of the case the assessee, was rightly assessed in the status of an individual for the assessment year 1964 65 ?
In the said partition the assessee got some house properties and vacant sites.
Krishna Prasad assessee appellant along with his father Krishnaswami Naidu and brother C. Krishna Kumar formed a Hindu undivided family up to October 30, 1958, when there was a partition between Krishnaswami Naidu and his two sons.
N. Sachthey, for the respondent.
7 of 1968.
