{"id":271364,"date":"1989-10-17T00:00:00","date_gmt":"1989-10-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-sobha-singh-jairam-singh-no-2-on-17-october-1989"},"modified":"2015-11-17T13:54:38","modified_gmt":"2015-11-17T08:24:38","slug":"commissioner-of-income-tax-vs-sobha-singh-jairam-singh-no-2-on-17-october-1989","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-sobha-singh-jairam-singh-no-2-on-17-october-1989","title":{"rendered":"Commissioner Of Income-Tax vs Sobha Singh Jairam Singh (No. 2) on 17 October, 1989"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Sobha Singh Jairam Singh (No. 2) on 17 October, 1989<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1990 183 ITR 575 P H<\/div>\n<div class=\"doc_author\">Author: A Bahri<\/div>\n<div class=\"doc_bench\">Bench: S S Kang, A Bahri<\/div>\n<p id=\"p_1\">JUDGMENT<\/p>\n<p> A.L. Bahri, J.\n<\/p>\n<p id=\"p_1\">1. The Income-tax Tribunal, vide order dated July 27, 1985, has referred the following question for the opinion of this court under Section 256 (1) of the <a href=\"\/doc\/789969\/\" id=\"a_1\">Income-tax Act<\/a>:<br \/>\n  &#8220;Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the income from the property known as &#8216;Amritsar Cotton Mills&#8217; should be excluded from the assessment of the assessee for the assessment years 1976-77, 1979-80 and 1980-81 ?&#8221;\n<\/p>\n<p id=\"p_2\">2. At this stage, it may be noticed that the question referred to above, relates to the assessment years 1976-77, 1979-80 and 1980-81. The assessments were made on the basis of the decision given for the assessment<\/p>\n<p>year 1975-76. In the cases of assessments for 1971-72 and 1975-76, the<br \/>\nTribunal has referred the questions of law for opinion to this court which<br \/>\nhas also been disposed of, vide a separate order. Since, in those cases,<br \/>\nreference was made, in the present case also, the question was framed as<br \/>\nabove and referred to this court for opinion. In the partnership firm, the<br \/>\nfollowing were the partners with their respective shares : . &#8216;<\/p>\n<p> (1) Harbhajan  Singh&#8211;five  annas  share representing the  Hindu undivided family of Sobha Singh Harbhajan Singh.\n<\/p>\n<p id=\"p_3\"> (2) Jairam Singh&#8211;five annas share representing the Hindu undivided family of Sobha Singh Jairam Singh.\n<\/p>\n<p id=\"p_4\"> (3) Kirpal Singh&#8211;three annas share in individual capacity.\n<\/p>\n<p id=\"p_5\"> (4) Joginder Singh &#8211;three annas share in individual capacity.\n<\/p>\n<p id=\"p_6\">3. In 1954, there was some change in the partnership. Mohan Singh, son of Jairam Singh, was inducted as a partner. The profit sharing ratio of Shri Jairam Singh representing his Hindu undivided family was reduced to two annas and Mohan Singh had a share of three annas. This partnership continued up to November 20, 1968, when Harbhajan Singh died. Kirpal Singh then stepped into his shoes and as karta of the Hindu undivided family, Sobha Singh Harbhajan Singh, he became entitled to a five annas share apart from a three annas share in his individual capacity. The business of Cotton Ginning Mills was discontinued on June 30, 1970. A regular dissolution deed was executed on August 31, 1973.\n<\/p>\n<p id=\"p_7\">4. The claim of the assessee throughout had been that, on the death of<br \/>\nHarbhajan Singh, there was a dissolution of the partnership and the assets<br \/>\nwere divided. In such a case, there was no question of transfer of shares to<br \/>\nthe other partners requiring any deed to be executed or registered. There<br \/>\nwas distribution of the cash amount as well as the building value. The<br \/>\nDepartment did not raise any dispute regarding the distribution of the cash<br \/>\namount. However, regarding the share of the building, the dispute was<br \/>\nraised. The amount of the share of the building was being included in the<br \/>\nreturn of the assessee which, according to the assessee, was to be treated<br \/>\nas that of a Hindu undivided family.\n<\/p>\n<p id=\"p_8\">5. In Income-tax References Nos. 1 and 2 of 1986 (<a href=\"\/doc\/175472\/\" id=\"a_1\">CIT v. Sobba Singh<br \/>\nJairam Singh (No<\/a>. 1) [1990] 183 ITR 148 (P &amp; H)), relating to the<br \/>\nassessment years 1971-72 and 1975-76, decided today, it has been held<br \/>\nthat the majority decision of the Tribunal that, on dissolution, there was no<br \/>\nchange in the character of the assets of the Hindu undivided family<br \/>\n(partner) and the same was to be excluded from the return of the asses<br \/>\nsee, was correct, and the question framed in the present case is answered<br \/>\nin favour of the assessee for the reasons recorded therein. The reference is<br \/>\ndisposed of as above.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner Of Income-Tax vs Sobha Singh Jairam Singh (No. 2) on 17 October, 1989 Equivalent citations: 1990 183 ITR 575 P H Author: A Bahri Bench: S S Kang, A Bahri JUDGMENT A.L. Bahri, J. 1. The Income-tax Tribunal, vide order dated July 27, 1985, has referred the following question for the [&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":[8,28],"tags":[],"class_list":["post-271364","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Sobha Singh Jairam Singh (No. 2) on 17 October, 1989 - 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\/commissioner-of-income-tax-vs-sobha-singh-jairam-singh-no-2-on-17-october-1989\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Sobha Singh Jairam Singh (No. 2) on 17 October, 1989 - Free Judgements of Supreme Court &amp; 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