Kapurchand Shrimal v. Commissioner Of Income Tax, Andhra Pradesh,Hyderabad

‘ST are AT Cit:ae ATTRT TAT, ATT TAT, BTA|(Kapurchand Shrimal_an Commissioner of Income Tax, Andhra Pradesh, _Hyderabad) (28 ames, 1981) :(varatfaafa ato Gro anaat att Fo aH HzVIATAT) efreat gray gaa: daz, 1922 (1922 et 11)—Qt 25%, 23, 3 ale Se—ferg afawaasaraatfaafeu— fama at arat gfeaget aaadtaz femSrI—are 255 & aedta qearg fee faat ferarsta aarar feat atat—ee sare ar faafer wae fae art atagi aite afancn at ag adem 8 fix fate mt ag fat afratcor wea afta wt % fag fade 2 | fratfeat on afaaaa fgeg geez 8 atc Frater ag 1955-56MNT.1957-58 F 1961-62 & 1 faaieor ae 1955-56 & araeg ¥ 1959 a feat war ua fatter aa azar, 1962 A adta a feat war ua fatter aa azar, 1962 A adta feat war ua fatter aa azar, 1962 A adta war ua fatter aa azar, 1962 A adta ua fatter aa azar, 1962 A adta fatter aa azar, 1962 A adta aa azar, 1962 A adta azar, 1962 A adta 1962 A adta A adta adtaAIG TAHA ge ae fata faaten ez sr ada 232 araaed et fearqar aa fe wg faaten arfarfgat fasten ag1955-56 & ataer ® gag fate Harqaer H sees a aE at Frater ag 1957-58 ate 1958-59 % fac faaten artarieat ag 1957-58 ate 1958-59 % fac faaten artarieat 1957-58 ate 1958-59 % fac faaten artarieat ate 1958-59 % fac faaten artarieat 1958-59 % fac faaten artarieat % fac faaten artarieat fac faaten artarieat faaten artarieat artarieat vtaor wat af) ada 2 arerac afaarey ay faatza ag1961-62 % aracq ¥ afafaan at are 18%(1) Saha reifeare sea wea % arara Hag wet gu us ca Rar fs fratfedtel Sty gt eaat ail dafaat frarsy fatal ® adta ara alcaareT StH faurfta we dt ng dt ale fe ferg afauaa sera(freatfedt) aa ga care at ara grea wz cer aT ate gafar yakRU BE afr seq Hwy Hr get aa soar1 war fafese dha ast WS, 1959 a feat war ua fatter aa azar, 1962 A adta a feat war ua fatter aa azar, 1962 A adta feat war ua fatter aa azar, 1962 A adta war ua fatter aa azar, 1962 A adta ua fatter aa azar, 1962 A adta fatter aa azar, 1962 A adta aa azar, 1962 A adta azar, 1962 A adta 1962 A adta A adta adta . Frater ag 1957-58 ate 1958-59 % fac faaten artarieat ag 1957-58 ate 1958-59 % fac faaten artarieat 1957-58 ate 1958-59 % fac faaten artarieat ate 1958-59 % fac faaten artarieat 1958-59 % fac faaten artarieat % fac faaten artarieat fac faaten artarieat faaten artarieat artarieat vt fag ag frafer gt gas gd ard,1962 ar em haw azAA sal afraret st Rat aar frat fax B fears & aeace F arafeat maT) BT 1955-56 & aq 1958-59-% fae Prater area,.1962 ate ard, 1963 at afafara st are 25H. are azar—y Agena sis fag fear ger ame fear var atz aranz afaard aaT 25% % alt ae Ye st AT ad, 1965 ¥ avs adaare fanrsra at afufafar wea war az fear, ate fac aeOe He aeTAH aZaT A sae aoe a qaTeT He Fear seMATa«Sfraret a garg, 1960 & ara 258% adte fears wt—afafafes at & fare ade fear serve aat % fare fratzorarent % fees agian ata argaa & amet wee at ag atlae aaa at ag ay fe fasten ge arnwaz ages fac TARerfacarnta & fe fram & eX ota adi at ae et ot fiveafaaaa gera faafeor area wea} fae gdarer ag at 1 adhera aferTas Agate & grat Brust ait crea acter st HY ae frt ArAaTT faatcor He fear ay faah tz az fees fear-at gat ag wig fear fren aa faatzor az arta 23 atarena agit ara | aaa afaare & fae afe fafa tar azaraera weet& ay dar wed at ae aega Frond B free aresaT Tee eqraray sy ww free Pear ary sea earaTaT A geecy& faara arate at gaa Scag ara ea ata attaHT gorar wat ar ag went sat fear fs arane afar areSI 25% F ale farsa F NI ae area afte feu fear faeae frat fafaarea1 freg sat sareaco at araernar dt atxafaacy ay afafray at are 25%(2) at cara F waa gu fratealat amar wea & far ara afasre at fata 8% 8g gee|h Tara & mea By scarfs HAH fore fade fear .sea eqraraa—® fafteaz & cafaa daz fraifet eoahd at atta arfeaHF gy, afafaatica—efosay gray Zeq taz, 1922 a arer 25Heyes Got ae ar sata sare fe araaz aferard fearsa ® ayal ata wit & fag area e afe ae fag afauar gece B feetaera aT S ar F sree far mar x faa setrt Frateo fear 1124wean erate fava afer [1982] 2 a0 fito Go KAPURCHAND SHRIMAL COMMISSIONER OF INCOME TAX, ANDHRAPRADESH,HYDERABAD August 28, 1981 [P.N. BHAGWATI AND E.S. VENKATARAM!AH, JJ.) Income Tax Act, 1922, section 25A, scope of-Whether an order of assessment passed under the Indian Income Tax Act, 1922 by the Income Tax Officer in the case of a Hi'ndu undivi'ded family without holding an inquiry into the validity of the claim made within a reasonable time by a mem'ier of the Hindu undivided family that a partition had taken place among the n1embers of the family is liable to be merely cancelled in appeal by the lncome--tax Appellate Tribunal without a further direction to the asres-;ing authority either to modify the assessmeilt suitably or to pass a fresh order of assess1nent in accordance with law. The assessee is a Hindu undivided family and the assessment years are 1955-56 and 1957-58 to 1961-62. The assessee addressed on October 10, 1960 to the Income-tax Officer in connection with a notice received under section 18A(l) of the Act in respect of the assessment year 1961-62 stating that all the movable and immovable properties of the assessee had been partitioned by metes and bounds under partition deeds and that the Hindu undivided family was no longer receiving any income as such and there was therefore no que~tion of 'payment of any advance tax by it. A specific request to record the factum of the partition for that purpose of the Act effective from July 10, 1960 was also prayed for. This was followed by another letter on June !6, 1961 by M/s. S.G. Dastagir and Co. on behalf of the assessee in connection with advance tax demanded for the assessment year 1962-63 with a similar request. Before fresh assessments were completed for the years 1955-56, 1957-58 and 1958-59 as per the orders of the Appellate Assistant Commissioner dated February 24, 1962 a third letter dated March 11, 1962 was addressed to the same Income-tax Officer with a similar request for recording the factum of partition. A.nother letter dated March 21, 1962 was addressed by M/s. S.G. Dastagir & Co. reminding the Income-tax Officer of the earlier letters of October 10, 1960 and June 16, 1961. The assessment for the years 1955-56 to 1958-59 were, however, completed between August 21, L962 and March 27, 1963 without holding any jnquiry as contemplated by section 25A of the 1922 Act regarding the factum of partition. The Income-tax Officer thereafter started an inquiry under section 25A and by his order dated March 30, 1965 refused to record the partition. On appeal against the refusal the Appellate Assistant Commissioner by his order dated November 8, 1967 set aside the said order and directed the Income-tax Officer to record the partition under section 25A as on July 10, 1960. That order became final as an appeal was filed against it by the Revenue. In the appeals filed b:fore the Assistant Appellate Com1nissioner again5t the assessment orders for the years in question, that is, 1955-56 and 1957-58 to 1961-62. the assessee con- SUPREME COURT REPORTS [1982] I S.C.R. tended that the assessments were liable to be set aside on the ground that the inquiry into the claim of partition which was a condition precedent for making an order of assessment on the Hindu undivided family had not been made as required by section 25A of the Act. The Appellate Assistant Commissioner rejected the said contention, but the appeals preferred before the Tribunal were allowed. The Tribunal cancelled the assessments without any directions to make fresh assessments. At the instance of the Revenue a reference was n1ade by the Tribunal to the High Court of Andhra Pradesh under section 66(1) of the Act. The High Court answered the reference in favour of the Revenue and hence the appeals. Allowing the appeals, the Court IIELD: (1) Under section 25A of the 1922 Act the Income-tax Officer was bound to hold an inquiry into the claim of partition if it is made by or on behalf of any member of the Hindu undivided family which is being assessed hitherto as such and record a finding thereon. If no such finding is recorded sub-section (3) of section 25A of the Act becomes clearly attracted. When a claim is made in time and the assessment is made on the Hindu undivided family without holding an inquiry as contemplated by section 25A(1), the assessment is liable to be set aside in appeal as it is in clear violation of the procedure prescribed for that purpose. [517 A-CJ Kalwa Devadattam and two Ors. v. The Uuion of India and Ors., [19641 3 S.C.R. 191; Additional Income-tax Officer, Cuddapah v, A. Thimmayya & Anr., (1965) 55 I.T.R. 666 and Karri Ramkrishna Reddy v. Tax Recovery Officer, Vijayawada, (1973) 87 J.T.R. 86, discussed and distinguished. (2) The:duty of the Tribunal does not end with making declaration that the assessments are illegal and it is duty bound to issue further directions. The appellate authority has the jurisdiction as well as the duty to correct all errors in the proceedings under appeal and to issue, if necessary, appropriate directions to the authority against whose decision the appeal is preferred to dispose of the whole or any part of the matter afresh unless forbidden from doing so by the statute. ·The statute does not say that such a direction cannot be issued by the appellate authority in a case of this nature. [517 D-E] In the instant case, however, since it is not established that the claim was a belated one the proper order to be passed is to set aside the assessments and to direct the Income-tax Officer to make fresh assessments in accordance with the procedure prescribed by law. The Tribunal, therefore, erred in merely cancelling the assessment orders and in not issuing further directions. [517 G-H] CIVIL APPELLATE JURISDICTION : Civil Appeal Nos. 1286-1291 of 1973. Appeals by certificate from the judgment and order dated the 30th June, 1972 of the Andhra Pradesh Hig4 Court at Hyderabad in Referred Case No. 5 of 1971. KAPURCHAND v. C.J.T. (Venkataramiah, J.) A. Subba Rao for the Appellant. S.C. Manchanda, andcMiss A. Subhashini, for the Respondent. The Judgment of the Court was delivered by VENKATARAMIAH, J. The only question which arises for consi-deration in these six appeals by certificate is whether an order of assessment passed under the Indian Income-tax Act, 1922 (herein-after referred to as 'the Act') by the Income-tax Officer in the case of a Hindu undivided family without holding an inquiry into the validity of the claim made within a reasonable time by a member of the Hindu family that a partition had taken place among the family is liable to be merely cancelled in appeal by the Inccme-tax Appellate Tribunal (for short, 'the Tribunal') without a further direction to the assessing authority either to modify the assessment suitably or to pass a fresh order of assessment in accordance with law, TH wre ate sad are aa afafafaa ei afe tar as faong»—afafafers adt & at afafran at are 25H at grave (3) ezer Farm dateTI aaa e Aacaarae fear war é atefag afanaa Fora Sr qrer 25H (1) are azarae sta feofeat faatfcor az feat ara & at fater adta F anes feet YC& arfacareta @aalfs afafroe at ore 25% (1) er agitalfrat mar ari aarfe faratfedt at ate & tng za attearevena gar afer2 fe afeaca & wader FH aarfta ga aoa HaHara at andl & fe frater xa & ate saat ws ate fade artyBA BT HIT Aa Zt ag ara glass fe atte sifsard st azafrarfear sca eo afe gear ag aden? fe ag atta & ade,alaatfeal t adt wafaat al dears att aay at al gaosefrartt at ages fra sith at fas fafasaa & fate ater|RTA & TUT ar fat arr at Froaferwea F fae Hl Wye Ta THof erga grer dar Hea F war a fea. aar stv arqa ae sal Hea >fr Der fader adhe srfearet rer ga sare aw arae F ard al fear\HaHa| Te Wal) wr fataaT HI TATA array & at aaawal tar at aaar await fe sa ararafa ay anita oe fsah watfratzor qt faeat ana g faarsa ¥ arat sl earaar | fad farararat feat a afafran at are 25K(1) ara ae wefait Har THAT st ae AT sat fafga shat at ag agama7wt ah1 aay sa ofearal oz ars ta afore wal AY ar Tet GYda ama F gl aad F set fe fasts ar rar aga at faaftarwear facgeqtaw feu art F aca aifac wt fear gfeagar i aarfe wat es f mega wet a aaa fe area sa aat afaa st % ag aaa arta & ara fered faa ga ga ad stay Frater gee gu A||fs arat facia & fear nar at vat ata st ora Hear ar ag frat.THY BY Aer HA B fare arate areneafersrey wy fafer arzr|fafge sfears aqaen Fay fat a frator wet & fag fase earani gafag afeaen Vara frafer arta at aq Hwa F ale TITcafesate fata ord a wate aadat ete aaa asa:qmraTaa are few areal & aeafe wae val HY ar AHA fas creer SECCI BIL aE AAA To MTHT TITRA, aT Te = 1125 gaa frateol a gse fear er ate araat afearet at agtaa SoRTeT HTT F fare fate fear at 1 Yar aay ewe STA aaaaa at ofefeafaat F aaafaagi gafae Tea qTATAT FTanda agedfear qariafaatr gre seaararaa at atfafaee sat ofa @T B aay a fafafeae wea H fare are sat ofa @T B aay a fafafeae wea H fare are ofa @T B aay a fafafeae wea H fare are @T B aay a fafafeae wea H fare are aay a fafafeae wea H fare are a fafafeae wea H fare are fafafeae wea H fare are wea H fare are H fare are fare are are eTtrang amet 2anFT MWA RY Sa THT aaa slat ATAT gaaafanur are ofa fee aa ae atal F eaeT Bade A aT are ofa fee aa ae atal F eaeT Bade A aT ofa fee aa ae atal F eaeT Bade A aT fee aa ae atal F eaeT Bade A aT aa ae atal F eaeT Bade A aT ae atal F eaeT Bade A aT atal F eaeT Bade A aT F eaeT Bade A aT eaeT Bade A aT Bade A aT A aT aT Aai, afe Frater & arte fafa Se sfaga afafratfea fae .ag att(tat 17, 18) araraa at at fafaee sat ofa @T B aay a fafafeae wea H fare are sat ofa @T B aay a fafafeae wea H fare are ofa @T B aay a fafafeae wea H fare are @T B aay a fafafeae wea H fare are aay a fafafeae wea H fare are a fafafeae wea H fare are fafafeae wea H fare are wea H fare are H fare are fare are are eT afanur are ofa fee aa ae atal F eaeT Bade A aT are ofa fee aa ae atal F eaeT Bade A aT ofa fee aa ae atal F eaeT Bade A aT fee aa ae atal F eaeT Bade A aT aa ae atal F eaeT Bade A aT ae atal F eaeT Bade A aT atal F eaeT Bade A aT F eaeT Bade A aT eaeT Bade A aT Bade A aT A aT aT A 1126 0 aan arate facia afer [1982] 2 sao fio qo fafae adtet afantfcar : 1973 at fafa ait do 1286-1294. |1971 % fade amy do 5% faurare feafe ope ste| BT aaa F aa 30 ga, 1972 ¥ fia ale area a garg-"qa waz st ag ate| aaa HY mT aAt Uo gear ta<seat at ate &at Qto Wo aaaar a FAT.Qo qurfact7 vataraa ar favre eqrarfaria fo Cao FHew A feat 1 ao|: raratfaate Seecmem— The assessee is a Hindu undivided family and the assessment years are 1955-56 and 1957-58 to 1961-62. An assessment order made on May 30, 1959 in respect of the assessment year 1955-56 had been set aside by the Appellate Assistant Commissioner on February 24, 1962 with a direction to make a fresh assessment. When fresh assessment proceedings were commenced pursuant to the above said direction in respect of the assessment year 1955-56,, the assessment proceedings for the assessment years 1957-58 and 1158-59 were also taken up. Earlier a letter had been addressed on October, 10, 1960 by Kapurchand Shrimal to the Income-tax Officer in connection with a notice received by the assessee under section ISA [1](1) of the Act in respect of the assessment year 1961-62 stating that all the movable and immovable properties of the assessee had been partitioned by metes and bounds under partition deeds and that the Hindu undivided family (the assessee) was no longer receiving any income as such and there was therefore no question of payment of any advance tax by it. The second para of that letter contained a specific request to record the factum of the partition for the purpose of the Act. Again on June 16, 1961 M/s S.G. Dastagir and Co. addressed a letter on behalf of the assessee in connection with advance tax demanded for the assessment year 1962-63, the second para of which contained a similar request for recording the factum of partition. Before the fresh assessments were completed for the three years referred to above a third letter dated March l l, l 962 was addressed to the same 508 [1982] ] S.C.R. officer who received it on the next day itself in which again there was a claim made regarding the partition. But this letter however was written specifically in respect of the assessment year 1957-58. On March 21, 1962, M/s S.G. Dastagir too addressed a further letter to the Income-tax Officer reminding him of the earlier letters of October IO, 1960 and June 16, 1961 and that letter stated: "Apart from these letters the matter has been discussed with you on a number of occasions personally during the course of the assessment proceedings of the year 1957-58 and your attention has already been drawn to the facts that an order under section 25A has to be passed before the completion of the assessment for the year 1957-58. The letter dated 11th March, 1962 was addressed to you by the assessee only when it was gathered that you were going to pass the aasesssment order for the year 1957-58 without making the contemplated enquiry under section 25A." The assessments for the years 1955-56 to 1958-59 were however completed between August 31, 1962 and March 27, 1963 without holding an inquiry as contemplated by section 25A of the Act regar-ding the factum of partition. The Income-tax Officer, thereafter started an inquiry under section 25A and by his order dated March 30, 1965 refused to record the partition. On appeal the Appellate Assistant Commissioner by his order dated November 8, 1967 set aside the said order and directed the Income-tax Officer to record the partition under section 25A as on July IO, 1960. That order became final as no appeal was filed against it by the Department. It should be stated here that the Income-tax Officer passed assessment orders against the assessee for the assessment years 1959-60, 1960-61 and 1961-62 on March 26, 1964, March 30, 1965 and March 26, 1966 respectively before the Appellate Assistant Commissioner held that the partition had taken place on July 10, 1960. ao|: SHITTT are a ag gH og ata i fears & fae venaQHATA Tet 4g & fa za ferg afauaa geca B araw H fez Fara% aeeq aru Bfeagat aaa % waz fae ae ay at fatearaaraars fang fart fis gera & aaeal & dha faut a gars aaaataare gare area erase afafian, 1922 (fare gait gad >wag afafiaa ser ware) Fata ofa faster ar anda,araet att afanen (eda ¥ afesen) are Frater sifearctar at at ratio at afar eq & ariafear wee ar fafa ® TTATFrator ar aar ater arfee eek & fre atte fader fan faat adler:H Saat ce fae oy HF arfeeareha & 1| ATT2, faratfedt fare afrrma gered atx fasion ag 1955-56. 1957-58 31961-6281 Frater.ag 1955-56% aeacq F30 4%, 1959 a fear mares faatcor ate 24 zat,1962at archer agree ayer are a fate Frater wey er arte BF% ara gare Hr fear aar area fe vS fate srdarieat Prater:aS 1955-56 F aren FH gaa fataagqacy F sreew at ws F sreew at ws sreew at ws at ws ws A Rreatcorad 1957-58 att 1958-59 % fag fraterariarigat 1957-58 att 1958-59 % fag fraterariarigat att 1958-59 % fag fraterariarigat 1958-59 % fag fraterariarigat % fag fraterariarigat fag fraterariarigat fraterariarigatwt at or gat ftgah gd 10 wagaz, 1960 a agra aaavt arrat afar at fraiza ad 1961-62 % avaey F afahraywt at 18H-(1)% ata falfettare sea Ae kageag Ee ET UH Ta Ta ar fs Prete at tam att caraz attarafaat faura feral & ata arg att daina BH frariste agqacy F sreew at ws F sreew at ws sreew at ws at ws ws A a Rreatcorad 1957-58 att 1958-59 % fag fraterariarigat 1957-58 att 1958-59 % fag fraterariarigat att 1958-59 % fag fraterariarigat 1958-59 % fag fraterariarigat % fag fraterariarigat fag fraterariarigat fraterariarigat Ei ce ce SSSEi ce ce BTA AAT To AAST AYA, ATT saat [rato qeecrazat| 1127 at a 7 dt ate fe faeg afaanaat gera (fratftadt) aa gq cartal Ala oe HL TEraT Me gafar vas srwale alay Hr Ftaaa HA HT cet aa Boat1 sa Ta FH fadta Ge FH afalaaa Fsaat % fan faa & aa at afafafar ara ar fafataseaga fear aar art ft 16 Fa, 1961 at Haq Tho toaearm< voy ary a faatfedt at Ta fate aF 1962-63 Ffag art ae afer ae H araed H ow ate va Rar fay gat Te fartsaq S aca at afafafad wat ar gal care aT ATU aT |wart fafase dla ast & fag ag freien gt Aa Ags 1! ara,1962 at um Hae Ta-set afaaret HY Na war fears sa aTfer& area ez fra feat fee franca & acaee Haran fearwattfreq feat sareag oa fafafecs era faatea ag1957-58 ® araer t faaraarar:21 ard,1962 a) aaa.Udo Sto sane T oH ale Tq araHT afaare HY TA 10 TIGaXST.:1962 ae 16 Ha, 1961 ¥ oem. sat wt are; fears ge Ast AT .;cea gat & afafeaa ares ara we aaa Tt safereq Faq 1957-58 at Frater arrarfeat se war Faraqc wat et at a & ate agarcarat age gt a ea ataz arataer az fear amare fe ara 25a ala arene1957-58 & fan faqivar at ga az a aga af Hzarditt1 11 ard, 1962 at ca atcat fraifeat are Saarga aaa Near vat at wa feVar var azar fe ara fasterag.1957-58 & fac are 25H % aedta aia get fae fearqi BWAST.ee 3. TT 1955-56 & aq 1958-59 ¥ fag Frater 31 sed, 1962 ait 27 ara, 1963 a farsa F oer F arare F afafrayat arer 25% gre war-ageara aia Fee faar ger ax fag agIsak Gear aranr afeare F are 25H F aelat Tit YE HM Ae30 ard, 1965 % aga mae a are fans at afafafad weSaat ay fear.atta fac ma ge atta aga age 4Sfaazat, 1967 % aay alee ¥ sre saa wlaa Bl aaET HT fearafte ataat afaaret st 10 garg, 1960 & are 25% % aeta _ farsa a) afafafed wza & fa arte fear 1 ae area afar atwar afer fart ater gam frog atta wreet aat a af ath afqare4. So ae Br el TT eta fearoT asa & fe araHT % fratzor at 1959-60, 1960-61 att 1961-62 ® facAU: 26 HTH 1964, 30 aI, 1965 ate 26 ATH, 1966 AFratfect & fae fratvor area afta we fear gf gad fe sereata ager * ag afafratica fran fs Prats 10 gars, 1960Hy et FHT aT | 5. serra ast1961-62 ae In the appeals filed before the Appellate Assistant Commis-sioner against the assessment orders for the years in question i.e. 1955-56 and 1957-58 to 1961-62 it was contended that the assessments were liable to be set aside on the ground that the inquiry into the claim of partition which was a condition precedent for making an order of assessment on the Hindu undivided family had not been made as required by section 25A of the Act. The Appellate Assistant Commissioner rejected the above contention. The assessee there-upon filed appeals before the Tribunal against the orders of the Appellate Assistant Commissioner and one question which was common to all the appeals that was urged before the Tribunal was about the validity of the assessment made against the assessee (Hindu undivided family) without holding an inquiry regarding the claim of partition before the assessment proceedings were completed. While the assessee contended that the assessments were liable to be cancelled on account of the non-compliance with the mandatory provisions of section 25A of the Act it was urged on behalf of the Department that in fact there was no violation at all of section 25A and even if it was held that there was any such violation the proper order to be passed was either to direct the Income-tax Officer to give effect to section 25A (2) of the Act without cancelling the assessments made on the assessee or to set aside the assessments with a direction to the Income-tax Officer to pass fresh orders of assessment. On a consideration of the submissions made by the parties, the Tribunal came to the conclusion that the assessments which had been made without holding an inquiry into the claim of partition as required by section 25A of the Act were illegal and void. Accordingly it cancelled the assessments and added 'We do not consider it necessary to direct fresh assessments. It would be open to the Income-tax Officer to do so if the Jaw otherwise so permits.' Thereafter at the instance of the Revenue a reference was made by the Tribunal to the High Court of Andhra Pradesh under section 66(1) of the Act in all the cases for a decision on the following question: "W,1ether on the facts and in the circumstances of the case, the assessments made by the Income-tax Officer on the Hindu undivided family of Shri Kapurchand Shrimal for the years under reference without passing an order under section 25A were valid ?" We are not concerned in these appeals with another question arising out of the assessment order made for the year 1958-59 which was also referred alongwith the above common question. The High Court after hearing the learned counsel for the parties answered the common question which arose in all the appeals stating that the assessment made by the Income-tax Officer without passing the order under section 25A on the claim of partition were valid but only required modification and directed the Tribunal while giving effect to the order of the High Court to direct the Income-tax Officer to modify the assessments in the light of section 25A (2) of the Act. Aggrieved by the decision of the High Court the assessee has filed these appeals. Section 25A of the Act which arises for consideration in these cases reads thus : 5. serra ast aefeat& faq weal satq s fares 1955-56 atte ate agran 1957-58 ogee & ae &aaa Higa St TE ata F ag acta a as tt fe factor saareat FT Tee far was afaeardta y fe farsa ® a Fora vel at Te oT oH ferg afawar Gera F fattoe asa aa% fae qaarer aa at wt afafirs at are 25H giz qataitfaawal are1 atta ages aged a yadaer acta A AUATTaz feat ga ot fratfedt + atta agree aga ® areal ® faceafaae & ant ade wiga at att ae ser ay adt aay #arar ag afanen % aaa wet Tar or ate fratfeat (ere afaaaagra) & fans fauna & a & aeaeg H ote fing fear fratat fafanreaar &are & ar ty fate aragarfgat at ger fae oyaga at art at) sa fs fratfeadt a ag cate a he frateoyafafaan at are 256 8 sarc sag & agra F are Tefag art % arfaearetia & 1 fasta ay eB ag aeite at ws at feareaa Fare 25% ar faege a afawan ady feat avatar at:are ag afufratfer vt ae fear sar fe tar ae afewaor garay oifea fare ort arent aat area ar atane afaard at fraifedt|at fag ag fasta at ve feu fear afafeae at are 25%(2)al vatfadt aut st fate sar ar ar araay afaaret a ea faeBara faateat at aad Ha ar fate sarar fe ag faaicreC.ae fet a area ore wtceraret grat at ag ache ot fateara It afracon ga fasag ae agar fe Frater a afafaa atATU 25% gre aar-aifad faatsaa S aa at ais fine fear fev SLATS MAT Fo ATITRT AYR, mE saat [rato agzAZaT] 1129 aye ase ate ae A agate say frat Ht ve He fear ate say ag ste fear ‘gna faako a fate gar aaa agiwAaa } aiaaet afaardt & fag afe fate tar Hear aqara Hewat& Tt ar wea at qe shat’ 6. gah gear usted B Hea Te afeareoy gre aT TATwer errr at faeafefias set ax fafavaa & fore at arat# afafram at aver 66(1).% seta fader fear wat—| aay aay % qeat ate ofefeafaat ox araae afaardater at agra aire & fag afanaa Hera HT ATeT 25h® aia ate afte fac fear faea } acta ant & faefraicor afeferarer & 1”_. 7. et ata F a7 1958-59 & fare fan we Fratermea F saya cH ser get A gare scare ad e faa srearate seq & are fafese feqr var at 8. sea arora Y gerard B fear arate sy GAT TIANT STAT TIT HT HY TAY Tatar F Sarar TAT Al A FF FT FATfear fe araez afeara gra ara 25H % adv fants ¥ araqt ate orfea fc feat fae ae fratem fafserar & fag satsTiaty st stasapar a ale afeaeo at afafaaa al aT 25%(2) at cara F waa ge frateort al sareafta away & far araztafaard at fader 23 2g ges emaraa Fe area ay safaat ete Ffac fate feat) sea earmaa % fafavae & eafra grt fratfeattA aha are FI| 9. afafaan a ara 25% MN gt amal a fear F fac saya gee feaweosa sare fare afer F— afamaa gera fawrra F TATfaaiva—(1) sat fe aver 23 Baha fraiwr aca &ana yet ot ferg pera B fet Teer AY BITS aT F arer F ag ga ware B— ag ga ware B— ga ware B— ware B— B——- "sitet F ag ga ware B— ag ga ware B— ga ware B— ware B— B— “95. A, Assessment after partition of a Hinduundivided family—(1) Where, at the time of makingan assessment under section 23, it is claimed by of on 1130 waa earataa. facia afre [1982] 2 vat fo qo feast wat oe afaarftawr ¥ fratcor fear war & 9g ae ¥ fratcor fear war & 9g ae fratcor fear war & 9g ae fear war & 9g ae war & 9g ae & 9g ae 9g ae aearar far ara g fe Ca gera & qaeat Bate faurwa ak.THT ¢ Tt araat afaaret see We aia sar sar ag alaana att afe gear ag anrara at srar g fis aqaa Hera:_ arate ararat & faaraa fafaer a aaa war g ar at aeeat ag sa art & gat % area S ae afafafar falser| wr ¥ fratcor fear war & 9g ae ¥ fratcor fear war & 9g ae fratcor fear war & 9g ae fear war & 9g ae war & 9g ae & 9g ae 9g ae ae aeg ag att fa ter are aa an afafafar aa feat area wa ae fe ata at qaard Hara B at azeayal ara at yasaate||