Law:

Section:

Section 161, read with section 254 and 28(1) of the Income-tax Act, 1961 [Corresponding to section 41, read with sections 33(6) and 10 of Indian Income-tax Act, 1922] - Representative assessee - Liability Of - Whether where decision of Commissioner is detrimental to revenue, Department could appeal to Tribunal under section 33(3), in absence of such appeal Tribunal could only deal with only actual subject matter before it; namely appeal of assessee - Held, yes - Whether where remand is intended for benefit of respondent or where it would inevitably result in prejudice to appellant, there can obviously be no power to remand in such a case - Held, yes - After death of members of HUF, three widows succeeded to their estates - Before death of said members they had executed a will under which widows had to adopt three sons and thereafter to divide properties equally - However, there was dispute among widows regarding distribution of property - During pendency of dispute between parties, receivers were appointed to manage business of HUF - ITO assessed receivers under section 41 of 1922 Act and held that shares of widows being in dispute should be held as indeterminate therefore levied maximum tax - Tribunal, though upheld assessment made under section 41, held that shares of widows were determinate and in its order directed ITO to assess on shares of each widows - ITO accordingly made assessment as per directions of Tribunal but assessees contended that assessment should be made on six units namely, widows and their respective adopted sons - However ITO held that assessment should be made on receivers directly under section 10 of 1922 Act as an association of person and cancelled assessment made under section 41 - Whether since earlier order of Tribunal upholding assessment under section 41 having become final under section 33(6) of 1922 Act it would be no longer open either to department to contend that basis of assessment should change or for receivers to say that assessment should be distributed into more than three shares - Held, yes - Whether since issue left for determination was only actual division of total income between three units, Tribunal had no…

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