further claimed that Sh. Dev Dutt
Sharma had created a Hindu Undivided Family (HUF) during his lifetime.
Upon retirement of Sh. Dev Dutt ... name of Sh. Dev Dutt
Sharma (karta) as a Hindu Undivided Family (hereinafter „HUF‟), The
Income Tax assessment orders as also the returns
managers of their respective Hindu Undivided Families. The
firm sold its goods to the aforesaid families and the
families again sold the goods on their ... firm and the Hindu Undivided Families were
separately assessed in respect of their incomes.
Subsequently the Income-tax Authorities took view that the
sale
assessee on the total or partial partition of a Hindu undivided family or under a gift or will or an irrevocable trust, is sold after
Civil Procedure, 1908 (5 of 1908); (xviii) "person" includes a Hindu undivided family or a company or an association or a body of individuals
family" in law is peculiar to Hindu law.
No concept of a "joint family' similar to that of an HUF ... family" in law is peculiar to Hindu law. No concept of a "joint
family" similar to that of an HUF
completed for the
use of that person or any member of his family.
Provided that such payment does not exceed the amount of agreed rent ... family' of the person means, in the case of any undivided Hindu family, any
member of the family of that person
which a Hindu Undivided Family/joint Hindu family
can come into existence after 1956 (and when a joint Hindu family did not
exist prior ... existing even prior to the
passing of the Hindu Succession Act, 1956 and which Hindu Undivided
Family continued even after passing of the Hindu Succession
become part of the joint Hindu family of his son and grandson and other
members who form joint Hindu family with him. This Court observed ... existing even prior to the passing of the Hindu Succession
Act, 1956 and which Hindu Undivided Family continued even after passing
of the Hindu Succession
case that accommodation in dispute was taken on rent by Hindu Undivided Family (HUF) of which all the three brothers were members ... held that brother and brother's wife are not members of family as defined under Section 3(g) of the Act hence sub-letting
joint family properties of a Hindu joint
family governed by the Mitakshara School of Hindu Law.
The assessee, a Hindu undivided family (hereinafter
referred ... divided, the source of income still remained undivided as
belonging to the Hindu undivided family. The High Court
accordingly answered the question in the affirmative
