{"id":108361,"date":"1973-03-28T00:00:00","date_gmt":"1973-03-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/gajanand-sutwala-vs-commissioner-of-income-tax-on-28-march-1973"},"modified":"2016-08-13T14:32:56","modified_gmt":"2016-08-13T09:02:56","slug":"gajanand-sutwala-vs-commissioner-of-income-tax-on-28-march-1973","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/gajanand-sutwala-vs-commissioner-of-income-tax-on-28-march-1973","title":{"rendered":"Gajanand Sutwala vs Commissioner Of Income-Tax on 28 March, 1973"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Gajanand Sutwala vs Commissioner Of Income-Tax on 28 March, 1973<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1973 92 ITR 119 All<\/div>\n<div class=\"doc_author\">Author: Ojha<\/div>\n<div class=\"doc_bench\">Bench: S Chandra, N Ojha<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Ojha, J. <\/p>\n<p>1. The following question of law has been referred for our opinion by the Income-tax Appellate Tribunal, Allahabad :<br \/>\n  &#8220;Whether, on the facts and in the circumstances of the case, the<br \/>\nTribunal was right in holding that the share income of Sri Gajanand Sutwala from the<br \/>\npartnership firm of M\/s. Ganesh Prasad Dalal for the assessment years 1962-63 and<br \/>\n1963-64 was assessable as the income of the assessee-Hindu undivided family<br \/>\n?&#8221;\n<\/p>\n<p>2. The assessee, Sri Gajanand Sutwala, is a Hindu undivided family. Up to<br \/>\nthe year 1961-62 the assessment used to be made on the assessee in the status of an<br \/>\nindividual inasmuch as he was the sole surviving coparcener. On April 23, 1961,<br \/>\nSri Gajanand Sutwala, however, adopted Sri Hemant Kumar as his son and his<br \/>\nstatus thereafter for purposes of assessment has been accepted to be that of a Hindu<br \/>\nundivided family. Sri Gajanand Sutwala was a partner in a firm known as M\/s. Ganesh<br \/>\nPrasad Dalai as a representative of the Hindu undivided family. The firm, Ganesh<br \/>\nPrasad Dalai, was on 19th October, 1960, re-constituted and a deed of partnership<br \/>\nwas executed on the date. Under the said deed, the various Hindu undivided families<br \/>\nwhich were partners before the said date, ceased to be partners and one representative<br \/>\nof each family was taken as a partner. In the case of the assessee, Sri Gajanand<br \/>\nSutwala continued to be a partner in the reconstituted firm. For the assessment years<br \/>\n1962-63 and 1963-64, the assessee did not show in his return the share<br \/>\nincome from the firm, Ganesh Prasad Dalai, on the ground that the said income<br \/>\nbelonged to Sri Gajanand Sutwala exclusively. The plea of the assessee in this behalf<br \/>\nwas repelled by the Income-tax Officer and an assessment was made treating the<br \/>\nshare income of the said firm as belonging to the Hindu undivided family. The<br \/>\norder of the Income-tax Officer in this behalf was upheld by the Appellate Assistant<br \/>\nCommissioner as also by the Income-tax Appellate Tribunal. The Tribunal in its<br \/>\norder dismissing the appeal filed by the assessee held :\n<\/p>\n<p>  &#8220;From the facts stated above, it is evident that in the case before us<br \/>\nthe share in the name of Sri Gajanand Sutwala in the partnership business styled<br \/>\nGanesh Prasad Dalai was a joint family ancestral property. &#8230;.. There  is  admittedly<br \/>\nno  family  arrangement  or  partition amongst the members of the family justifying the<br \/>\nenjoyment of the share of profit from the partnership business by the karta<br \/>\nexclusively. &#8230;.. Since the facts in<br \/>\nthis case show that this change in character was claimed  neither on the basis of family<br \/>\npartition nor could it be  justified  as  the measure  in the interest of the family we have<br \/>\nno hesitation in holding that whatever may be the language used in the deed of<br \/>\npartnership, the same would not change the beneficial ownership of the Hindu<br \/>\nundivided family&#8230;.. Having regard<br \/>\nto all these facts we hold that the share of profit or loss of the partnership business of<br \/>\nGanesh Prasad Dalai in the name of Sri Gajanand Sutwala continues to belong to the<br \/>\nassessee family.&#8221;\n<\/p>\n<p>3. From a perusal of the deed of partnership dated October 19, 1960) it would<br \/>\nappear that the capital of the Hindu undivided family remained in the firm, Ganesh<br \/>\nPrasad Dalai, but the firm agreed to pay six per cent. interest to the Hindu<br \/>\nundivided family on those funds. It has not been suggested that 6 per cent. interest<br \/>\non unsecured advance was at all appropriate or adequate. Sri Gajanand Sutwala did<br \/>\nnot contribute any capital of his own, nor did he contribute anything else by virtue of<br \/>\nhis being a working partner or otherwise. The funds of the Hindu undivided family<br \/>\nwith the firm thus constituted the capital for Sri Gajanand Sutwala Ho continue as a<br \/>\npartner of the reconstituted firm by the deed dated October 19, 1960. The income<br \/>\nwhich Sri Sutwala received was thus directly related to the utilization of the family<br \/>\nassets. In fact it accrued with the aid of the said assets, and the family suffered<br \/>\ndetriment in the process of realization of such income. Under these circumstances the<br \/>\nshare income would obviously belong to the joint Hindu family. <a href=\"\/doc\/1812985\/\">See Raj Kumar Singh<br \/>\nHukam Chandji v. Commissioner of Income-tax.<\/a>\n<\/p>\n<p>4. Accordingly, our answer to the question referred to us is in the affirmative,<br \/>\nin favour of the department and against the assessee. The assessee will pay Rs. 200 as<br \/>\ncosts. The fee of the counsel is assessed at the same figure.\n<\/p>\n<p>Question answered in the affirmative.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Gajanand Sutwala vs Commissioner Of Income-Tax on 28 March, 1973 Equivalent citations: 1973 92 ITR 119 All Author: Ojha Bench: S Chandra, N Ojha JUDGMENT Ojha, J. 1. The following question of law has been referred for our opinion by the Income-tax Appellate Tribunal, Allahabad : &#8220;Whether, on the facts and in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-108361","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gajanand Sutwala vs Commissioner Of Income-Tax on 28 March, 1973 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/gajanand-sutwala-vs-commissioner-of-income-tax-on-28-march-1973\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gajanand Sutwala vs Commissioner Of Income-Tax on 28 March, 1973 - Free Judgements of Supreme Court &amp; 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