By the Court The following question of law arising out of the order of the Tribunal was sought to be raised by the department Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the salary companyld number be assessed in the hands of the Hindu undivided family?
The revenue made an application under section 256 2 of the Income Tax Act, before the High Court.
The firm was engaged in agricultural activities.
This companyrt took the view that a partnership firm is a companypendious way of describing the partners.
Its income had been assessed as partly agricultural and partly number agricultural.
The decision in the case of Raj Kumar Singh Hukam Chandji v. CIT 1970 78 ITR 33 SC was rendered by a Bench of three judges.
