Shah, J. - (1.) One Buddappa, his wife, his two unmarried and his adopted son Buddanna were members of a Hindu undivided family, Buddappa died on July 9, 1952. In respect of the business dealings of the family, Buddappa was assessed during his life-time in the status of a manager of the Hindu undivided family. For the assessment year 1951-52 the Additional Income-tax Officer, Raichur assessed Buddanna in respect of the income of the previous year which ended on November 8, 1950, as a Hindu undivided family under the title "Sri Gowli Buddappa (deceased) represented by his legal successor Sri. Gowli Buddanna. Oil Mills Owner, Raichur." The order of assessment was confirmed in appeal by the Appellate Assistant Commissioner was made under the title "Buddanna-a Hindu undivided family". The Income-tax Appellante Tribunal confirmed the order of the Appellate Assistant Commissioner.
(2.) The Tribunal then referred the following questions of law to the High Court of Mysore for opinion under S. 66 (1) of the Indian Income-tax Act: "(i) Whether the sole male surviving coparcener of the Hindu joint family, his widowed mother and sisters constitute a Hindu undivided family within the meaning of the Income-tax Act (ii) Whether the assessment of the income in the hands of the Hindu undivided family was correct (iii) Whether the Appellate Assistant Commissioner was entitled to correct the status - The High Court recorded answers in the affirmative on all the questions. With certificate granted by the High Court under S. 66-A of the Indian Income-tax Act, Buddanna has appealed to this Court.
(3.) Before the Appellate Assistant Commissioner it was contended by Buddanna that he could in law have only been assessed as an individual and that the Income-tax Officer was precluded by virtue of the proviso to S. 26 (2) to pass the order for assessment for the year 1951-52 against him. The Appellate Assistant Commissioner and the Appellate Tribunal rejected that contention.;