Kindly refer the full report of the citation given below.
(a)(2005) 144 TAXMAN 0063 (ALL) : (2005) 188 TAXATION 0171 (ALL)
9. The Tribunal in the present case relied upon another judgment of the Apex Court in the case of Surjit Lal Chhabda v. CIT( 1975) 101 ITR 776. The said ruling has no application to the facts of the present case and the law laid down therein is in a different context. In that case the assessee who was an individual brought his individual property in the hotchpotch of HUF and declared that the income from such corpus shall be the income of HUF and he also treated so. A dispute arose whether a HUF can be formed consisting of one male member his wife and unmarried daughter. The Supreme Court held that it is not necessary for the formation of the Joint Hindu Family that there should be more than one male member. In that case the fact that the assessee brought his individual property to hotchpotch of HUF was not disputed by the department. The question of status of a son succeeding to the self acquired property of his father on account of death was not at all involved therein. Therefore, the reliance placed by the Tribunal on the judgment of the Supreme Court in the case of Surjit Lal Chhabda (supra) was misplaced one.
(b) (1975) 101 ITR 0776 (SC) : (1976) 1976 CTR (SC) 0140 : (1975) 041 TAXATION 0033 (SC)
SURJIT LAL CHHABDA v. COMMISSIONER OF INCOME-TAX, BOMBAY
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