Law:

Section:

Section 4 of the Income-tax Act, 1961 - [Corresponding to section 3 of the Indian - Income-tax Act, 1922] - Hindu undivided family - Assessable as - Assessment year 1957-58 - Appellant made declaration before Magistrate that he had thrown his self acquired immovable property into family hotchpot in order to impress that property with character of joint family property and that he would be holding that property as karta of joint Hindu family consisting of himself, his wife and an unmarried daughter - Appellant claimed that income received from property thereafter should be assessed in status of HUF - Whether only one male member can form a joint hindu family with females - Held, yes - Whether in absence of pre-existing joint family, appellant could constitute HUF with his wife and unmarried daughter - Held, yes - Whether though property could be usefully described as property of family after it was thrown in to common stock, but it did not follow that in eye of Hindu law it belonged to family, as it would have, if property were to devolve on appellant as sole surviving coparcener - Held, yes - Whether, therefore, income from property in question was his income even after property was thrown into family hotchpot and, as such, said income would be chargeable to income-tax as his individual income and not that of family - Held, yes FACTS The appellant was receiving rent from an immovable property which was his self acquired property and until the assessment year 1956-57, he used to be assessed as an individual in respect of the income thereof. On 26-1-1956, he made a sworn declaration before a Presidency Magistrate that he had thrown the property into the 'family hotchpot' in order to impress that property with the character of joint family property and that he would be holding that property as the karta of the joint Hindu family consisting of himself, his wife and unmarried daughter. In the assessment proceedings for the relevant assessment year, the appellant contended that since he had abandoned all separate claims, to the said property, the income which he received from that property should be assessed in the status of a HUF. The ITO held that in the absence of…

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