BIMAL KUMAR JAIN Vs. COMMISSIONER OF INCOME TAX

LAWS(ALL)-1978-1-54

HIGH COURT OF ALLAHABAD

Decided on January 20,1978

BIMAL KUMAR JAIN Appellant

VERSUS

COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

SATISH CHANDRA,J. - (1.) The Tribunal has, for the asst. yrs. 1965-66, 1966-67 and 1967-68, referred the following question of law for our opinion:-- "Whether the sum received by the Assessee as General Manager's remuneration is assessable as the Income of the Hindu Undivided Family of which Shri Bimal Kumar Jain is the Karta?" This very question was referred to us for the previous asst. yr. 1964-65. This Court upheld the Tribunal's view that the remuneration was assessable as an income of the Hindu Undivided Family in Bimal Kumar Jain, Firozabad vs. The C.IT (Delhi Central) , New Delhi 1973 UPTC 225. The facts in the two references are identical. We, following the earlier decision of this Court, answer the question in the affirmative in favour of the Department and against the Assessee. The Department will be entitled to costs which are assessed at Rs. 200/- (Rupees Two Hundred) only. ;

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