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TMI Blog1981 (11) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... t matter of dispute, we do not find any justification for the enhancement made by the Deptl. Authorities. The order of the Asstt. CED does not show on what basis and for what reason he determined the value of the five items of electrical goods at Rs. 15,000 as against the value of Rs. 10,000 declared by the accountable person. We, therefore, delete the addition of Rs. 5,000 made under this head. 4. The appellant next objects to the aggregation of the share of the lineal descendant amounting to Rs. 1,97,599 in the estate of the deceased u/s 34 (1) (c) of the ED Act. The ld. Counsel relied on the decision of the Madras High Court in Devaky Ammal vs. Asstt. CED (1973) 91 ITR 24 (Mad) and contended that the aggregation made by the Asstt. Cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in 1977 CTR (Cal) 22 : (1978) 111 ITR 432 (Cal) in the case of Satyanarain Saraf vs. Asstt. CED. In the said case H, the Karta of the HUF died in 1961, leaving his wife, son S, and son s wife, and grandson B. The Calcutta High Court held that under Hindu law, in order to ascertain the lineal descendants of H, a notional partition of the smaller HUF was also contemplated between S and his son B, and that in such a partition S s wife would be entitled to a share equal to that of her son B. His Lordship therefore held that the share of S s wife which would work out to 1/9th was not liable to be taken into account for purposes of aggregation u/s 34 (1) (c) and issued a Writ of Mandamus directing the Asstt. Controller to take into conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s without reference to it and that the assumption which the statute requires to be made, that partition had in fact taken place, must permeate the entire process of ascertainment of the ultimate share of the heirs, through all its stages. Their Lordships pointed out that to make the assumption at the initial stage for the limited purpose of ascertaining the share of the deceased and then to ignore it for calculating the quantum of the share of the heirs is truly to permit one s imagination to boggle, and that all the consequences which flow from a real partition have to be logically worked out, which means that the share of the heirs must be ascertained on the basis that they had separated from one another and had received a share in the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the estate of the deceased for purposes of rate u/s 34 (1) (c) of the Act. This disposes of the appeal filed by the accountable person. 7. In the appeal by the Revenue, the only objection is to the direction given by the Appl. CED to the Asstt. CED to take into consideration the liability on account of income-tax and wealth-tax pertaining to the voluntary disclosures made under the voluntary Disclosure Scheme. The objection of the Revenue is that as on the date of death of the deceased there was no liability in respect of income-tax and wealth-tax relating to the voluntary disclosure made subsequently in December, 1975. 8. The accountable person had claimed income-tax liability at Rs. 13,251 and Rs. 15,616 on account of wealth-tax wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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