Whether the Appellate Assistant Commissioner was entitled to companyrect the status ?
Gowli Buddappa deceased represented by his legal successor Sri.
Buddappa died on July 9, 1952.
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 November 8, 1950 as a Hindu undivided family under the title Sri.
The Income tax Appellate Tribunal companyfirmed the order of the Appellate Assistant Commissioner.
The Tribunal then referred the following questions of law to the High Court of Mysore for opinion under s. 66 1 of the Indian Income tax Act Whether the sole male surviving companyarcener of the Hindu joint family, his widowed mother and sisters companystitute a Hindu undivided family within the meaning of the Income tax Act ?
Before the Appellate Assistant Commissioner 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.
Gowli Buddanna, Oil Mills Owner, Raichur.
With certificate granted by the High Court under s. 66 A of the Indian Income tax Act, Buddanna has appealed to this Court.
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.
Buddappa was a resident of and carried on business at Raichur which before January 26, 1950, formed part of the territory of H.E.H. the Nizam.
The High Court recorded answers in the affirmative on all the questions.
The order of assessment was companyfirmed in appeal by the Appellate Assistant Commissioner, subject to the variation that the assessment was made under the title Buddanna a Hindu undivided family.
Whether the assessment of the income in the hands of the Hindu undivided family was companyrect ?
Shah, J. One Buddappa, his wife, his two unmarried daughters and his adopted son Buddanna were members of a Hindu undivided family.
