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Issues involved: Jurisdiction of the Income-tax Department to decide the truth or genuineness of a will.
Summary: The High Court of Madras heard an appeal challenging a statement of law made by a single judge regarding the jurisdiction of the Income-tax Department to determine the genuineness of a will. The respondent had filed a writ petition seeking the return of an impounded will, with the condition of producing the original will when required and submitting a Xerox copy. The appeal was specifically against the observation that the Income-tax Department lacked jurisdiction to assess the authenticity of the will. The court noted that while the successor-Income-tax Officer had expressed doubts about the will's genuineness, no such finding was officially recorded. The court emphasized that the Income-tax Department has the authority to investigate documents presented during assessments, including wills, to ascertain their validity. Referring to legal precedents, the court clarified that the Income-tax Officer has the exclusive jurisdiction to determine the taxability of receipts and is not bound by external opinions. Therefore, the court held that the Income-tax Department is not precluded from examining the truth or genuineness of a will and allowed the appeal. No costs were awarded in this matter.
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