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I.C.SUDHIR, A.KALYANASUNDHARAM
Income-tax Officer – Appellant
Versus
R. N. Dalichand Jain – Respondent
Per I.C. Sudhir, JM - The Income-tax Department has filed this appeal aggrieved by the order of the Deputy Commissioner of Income-tax (Appeals) (DCIT(A) for short) dated 8th March, 1994. This grievance of the Department is so raised on the issue of status of the assessee with reference to the provisions of Income-tax Act, 1961 (hereinafter referred to as the Act).
2. The Department in its ground of appeal have claimed that the proper status of the assessee should have been individual because, he was adopted by the widow of the deceased karta of Hindu Undivided Family (HUF for short) only after his death. This claim is also based on the plea that consequent to the death of the karta leaving only his wife behind the HUF has been disrupted and the properties vested by law on the widow by rule of survivorship.
3. The issue that is raised in the present appeal is a unique one and rarely this issue had come up under the Direct Taxes related proceeding. Considering the rarity of the issue and the interest it had created at the time of hearing, we have deliberated upon the issues as raised before us by both the parties. Before we proceed to deal with the legal issues as raised in this a
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