9911796707
TMI Blog1982 (7) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 1958 ('the Act'). After hearing detailed arguments on behalf of the assessee, the GTO held that there was a chargeable gift-tax under section 4(c) and brought it to tax. 2. It was urged before the Commissioner (Appeals) that the assessee is not a coparcener of the HUF of Murlidhar Gattani and, therefore, she does not have a right to claim a partition. Her right is limited only to a share, if a partition takes place. Since the partition had not taken place when the relinquishment deed was executed, she had no specific interest in the properties of the HUF, which she could have gifted or transferred. Reliance was placed on the Gujarat High Court ruling in CGT v. Mrs. Taramati Hariprasad Vasa [1969] 74 ITR 211 (FB). The Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge 901 of 14th edition of Mulla's Hindu Law and from the Supreme Court decision in Sukhram v. Gauri Shankar [1968] 1 SCR 476 for the proposition that she was possessed of the property on the coming into force of the Hindu Succession Act. The learned Commissioner (Appeals) distinguished the Gujarat High Court ruling in the case of Taramati Hariprasad, since in that case there was no widow, but only the karta's wife who had surrendered her interest when her husband was alive. The Commissioner (Appeals), therefore, upheld the assessment to gift-tax. The assessee is aggrieved and is in appeal. 4. Although, there are five grounds of appeal, the learned counsel for the assessee did not press any other ground except the one which has been discus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled in the said property to the same share as the sons. Under section 3(2) of the said Act, when a Hindu dies having an interest in the HUF property, his widow was to get, subject to sub-section (3), the same interest in the property as he himself had. Under sub-section (3), the interest devolving on a Hindu widow was to be limited interest, known as a 'Hindu Women's Estate', but she had a right to claim partition, as a male owner can. Thus, when the assessee's husband died in 1949, having an interest in the HUF property, that interest devolved on the assessee. The widow's estate was abolished with the coming into force of the Hindu Succession Act and section 14 of this Act provided that any property possessed by a female Hindu, whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deceased husband's brother and his son challenged the same, but it was held that the widow having become the full owner of her husband's interest was competent to effect the same. The learned counsel contends that the question of possession was not argued before the Supreme Court in that case. In our opinion, that is totally immaterial, since the widow could only sell her share in the property on the premise that under section 14(1) of the Hindu Succession Act, she had become the full owner of the property on the coming into force of the Hindu Succession Act, because she was in possession thereof. The facts of that case and in the case before us are, thus, entirely similar, except that in that case she sold the property and in this case she ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
