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Showing contexts for: KOLAR in Esthuri Aswathaiah vs Income-Tax Officer, Kolar Circle And ... on 20 September, 1961Matching Fragments
1. For the assessment year 1952-53, the Income-tax Officer, Kolar Circle, made an assessment on March 26, 1957, in respect of the income of a Hindu undivided family consisting of the petitioner in W.P. No. 322 of 1959 and his son who is the petitioner in W.P. No. 323 of 1959. The tax payable by the family was determined as Rs. 54,067-5-0.
2. But, in the meanwhile, according to the petitioners, on March 28, 1956, there was a partition of a part of the family assets, viz., the movables. On the basis of that incomplete partition, an application had been made by the petitioners for a record of that partition under section 25A(1) of the Income-tax Act. Not unnaturally, on the ground that the partition was an incomplete partition, the Income-tax Officer declined to make that record and proceeded to make the assessment for the year 1952-53 as if the family was still undivided.