Commissioner of Wealth-tax vs T. Lakshmikutty Amma

K.S. Paripoornan, J.—This reference is at the instance of the Revenue. The respondent is an assessee to Income Tax. The Appellate Tribunal held that the Revenue was in error in assigning the status of a Hindu undivided family to the respondent. At the instance of the Revenue, the following two questions of law have been referred, for the decision of this court, questioning the above view of the Appellate Tribunal :

"(1) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the assessment on the Hindu undivided family is not valid ?

(2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that after December 1, 1976, the Hindu undivided family has been disrupted and there cannot be any assessment on the Hindu undivided family ?"

At the time of hearing, it was agreed that in the light of the decisions of this court in W. A. No. 159 of 1981, Sreepadam Vs. Commissioner of Wealth Tax and Others, and P.G. Narayanaswamy Vs. Commissioner of Income Tax, , there can be no assessment in the status of a Hindu undivided family in this State in view of the Kerala Joint Hindu Family System (Abolition) Act, 1975, with effect from December 1, 1976. In this view of the matter, we hold that the decision of the Appellate Tribunal is justified in law. We answer both the questions referred to us against the Revenue and in favour of the assessee

A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income Tax Appellate Tribunal, Cochin Bench.