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Issues:
1. Assessment of income from self-acquired property of deceased husband in the hands of the widow. 2. Interpretation of provisions of the Hindu Women's Rights to Property Act, 1937 regarding the devolution of property. Analysis: Issue 1: Assessment of income from self-acquired property of deceased husband in the hands of the widow. The case involved the assessment of income from the self-acquired property of a deceased husband in the hands of the widow. The Income-tax Officer initially assessed half of the share of the self-acquired property in the widow's hands as her absolute property. The Appellate Assistant Commissioner upheld this decision. However, the Tribunal disagreed, stating that the income should be assessed as individual income, not as Hindu undivided family income. The Tribunal referred two questions to the High Court for opinion under the Income-tax Act, 1961. The High Court analyzed the provisions of the Hindu Women's Rights to Property Act, 1937, and the Hindu Succession Act, 1956, to determine the widow's entitlement to the property. The High Court held that the widow's share in the self-acquired property of her deceased husband became her absolute property and was assessable in her hands, not as part of the Hindu undivided family. Issue 2: Interpretation of provisions of the Hindu Women's Rights to Property Act, 1937 regarding the devolution of property. The High Court extensively analyzed the provisions of the Hindu Women's Rights to Property Act, 1937, to interpret the widow's entitlement to the self-acquired property of her deceased husband. The Act provided rights to women in respect of property, specifying that a widow shall be entitled to the same share as a son in the separate property of her husband. The Court clarified that the widow's share, though a limited interest known as "Hindu Woman's estate," did not become part of the joint family property. The Court distinguished cases cited by the Tribunal, emphasizing that the widow's share in the separate property was her absolute property. The Court concluded that the income from the self-acquired property devolved on the widow was assessable in her hands, rejecting the Tribunal's view that it belonged to the joint Hindu family. In conclusion, the High Court ruled in favor of the Revenue, holding that the widow's share in the separate property of her deceased husband was her absolute property, assessable in her hands. The Tribunal's decision to treat the property as joint Hindu family property was deemed erroneous. The reference was disposed of accordingly, with no order as to costs.
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