By a deed of partition dated March 31, 1950 various family properties were partitioned between Sir Hukum Chand, his wife Lady Kanchanbai and their son Raj Kumar Singh in equal shares.
These appeals arise out of income tax assessments made in the case of Raja Bahadur Singh for the assessment year 1962 63, Maharaja Bahadur Singh for the assessment year 1961 62 and Jambukumar Singh for the assessment years 1961 62 and 1962 63.
From the Judgment and Order dated 1/6th February, 1974 of the Madhya Pradesh High Court in Civil Cases Nos.
The beneficiaries named in the trust deeds were Rajkumar Singh and his sons Raja Bahadur Singh, Maharaja Bahadur Singh, Jambukumar Singh, Chandrakumar Singh and Yeshkumar Singh.
Sir Hukum Chand and Lady Kanchanbai executed two trust deeds on the same date, March 21, 1952 purporting to companystitute a trust of the properties respectively belonging to them.
Kumar Yesh Singh son Singh son Singh son Singh Kumar Singh m m m Minor Minor Smt.
Premkumari Devi Wife Raj Bahadur Maharaj Bahadur Jambukumar Ch.
1681 84 of 1974.
The trustees in each case were Sir Hukum Chand, Lady Kanchanbai, their son Raj Kumar Singh and his wife Prem Kumari 1024 Devi and the eldest grandson Raja Bahadur Singh.
T. Desai, A.K. Chitale, Mrs. S. Gambhir and S.K. Gambhir for the Respondents.
K. Banerjee, Additional Solicitor General, Ms. A. Subhashini and B.B. Ahuja for the Appellant.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
The Income Tax Officer assessed all three assessees in their individual status and the assessments were companyfirmed in that status by the Appellate Assistant Commissioner on appeal.
To understand their import it is necessary to set out a genealogical table Sir Hukumachand Seth Karta Lady Kanchanbai Wife Shri Rajkumarsingh Son Smt.
These appeals involve the companystruction of two trust deeds companyched in identical terms.
Originally the income from those properties was returned by them for the purpose of their income tax assessments in their individual status, but subsequently they began to assert that the properties were received by them as the Karta of their respective Hindu undivided families and that, therefore, the income was liable to be assessed in that status.
The trust deeds companytained identical terms and companyditions.
With the passage of time and in accordance with the terms and companyditions of the trust deeds the beneficiaries came into possession of their respective shares of the properties.
240, 238 and 239 of 1971.
Indrani Smt.
Urmila Devi wife Devi wife Devi wife Pravin Dhir Naina Sunaina Pramod Kumar son Kumar rendra Kumari Kumari son son Daughter Sir Hukumchand Seth was the head of a well known family of Indore.
The Judgment of the Court was delivered by PATHAK, J. These appeals by special leave are directed against the companymon judgment of the High Court of Madhya Pradesh disposing of four Income tax References and answering the following identical question of law arising in each Reference in favour of the assessee and against the Revenue 1023 Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the income derived by the beneficiaries under the two trust deeds belonged to the beneficiary in individual capacity and number in the capacity as representing the Hindu undivided family?
Sneha Lata Smt.
The family carried on various businesses and owned extensive properties.
Prior to March 31, 1950 Sir Hukum Chand and the members of his family companystituted a Hindu Undivided family.
