1982 (7) TMI 156

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..... o be made out o his estate. One o his daughters was married during his lietime. It may be observed here that the deceased had died on 3-10-1971. However, two o his daughters remained unmarried. 3. There was no claim beore the Assistant Controller regarding the deduction o any o the above amounts in the computation o the value o the estate o the deceased. However, in appeal beore the Assistant Controller (Appeals), the accountable person or the irst time claimed that the above amount o Rs. 16,000 should be deducted rom the value o the estate. The Controller observed as under : "Now, to perorm the marriages o unmarried daughters is a liability o the joint amily and it is but air that some provision should be made or this. Again looking to .....

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..... g the acts o the case, we are o the opinion that there is no merit in the departmental appeal. The Supreme Court in the case o Gurjargravures has itsel observed that they were not called upon to consider a case where the assessee had ailed to make a claim though there was evidence on record to support it, or a case where a claim was made but no evidence or insuicient evidence was adduced in support. The Andhra Pradesh High Court in the above reerred case has held that the Tribunal, disposing o an appeal under the Income-tax Act, has got the power to allow the assessee to put orward a new claim, notwithstanding the act that such a claim was not raised by him beore the ITO or the AAC, provided there is suicient material on record to allow suc .....

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..... u law, provision has to be made or the marriages o the daughters out o the HU property on its partition. Thereore, the value o the share o the deceased in the joint amily property has to be determined ater such a provision has been made. The share o the deceased in the present case was also, thereore, determined by the Controller ater making provision or the marriage o the daughters. Since his share in the property was only to the extent o one-ourth, the Controller was correct in making provision to the extent o Rs. 4,000 being one-ourth o Rs. 16,000 intended to be spent in the marriages o the two daughters o the deceased. We do not ind any provision in the Act or allowing any urther deduction or the marriages o the daughters rom the estate .....

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