Law: Income Tax Act, 1922

Section: 3

Income tax Act (XI of 1922), S. 3 Assessment Unit¬Hindu undivided family Family consisting of mother and minor sons Assessment in name of mother as "manager" Permissi-bility Writ Application for Delay or acquiescence Effect. The notion of "Hindu undivided family" and that of a "Hindu coparcenary" should not be mixed up for the pur¬poses of the Income tax Act. The unit of assessment under the Income tax Act is the Hindu undivided family of which a female can be a member. A Hindu female cannot be a coparcener under Hindu law but the Income tax Act is not concerned with the Hindu coparcenary. Where in a Hindu undivided family there exists no karta, or where the male members are all minors, and there is no one who can act as karta, or where there are no males at all, there is no legal bar to a female acting as manager representing the Hindu undivided family for purposes of assessment of income tax. For the purposes of assessment to income tax of the unit of a Hindu undivided family consisting only of the mother and her minor sons, there is no legal bar to the mother representing the family as a manager. The Income tax Act is a code in itself and if it is found that an assessment has been made in a manner not warranted by the provisions of the Act, then the assessment cannot stand. But, in an application under Article 226 of the Constitution that is not the sole consideration. The point to be considered is whether the Court dealing with such an application, being a Court of equity, should intervene or not. Where there has been delay or acquiescence, the Court may refuse to intervene, irrespective of whether the assessment was valid or not. If the assessment is invalid, such an action on the part of the Court does not make it valid. But an equity Court is not bound to intervene if there has been delay or acquiescence, but will leave the parties to their ordinary legal remedies, if any. Commissioner of Income tax v. Seth Laxmi Narayan Raghunathdas (1948) 16 I T R 313 ; Commissioner of Income tax v. Sarwan Kumar (1945) 13 I T R 361 ; Jijoyiamba Bayi Saiba v. Kamokshi Bayi Saiba (1886) 3 Mad. H C R 424 ; Kalyanji Vithaldas v. Commissioner of Income tax (1937) 5 I T R…

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