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TMI Blog1937 (3) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... CJ. This is a reference by the Commissioner of Income Tax under Sec. 66(2) of the Indian Income Tax Act. The question is whether certain allowances ought to be given to the assessee. The assessee is a Hindu undivided family. Originally the family consisted of a father and two brothers, the father died, and then one of the brothers named Mathuradas died leaving a widow named Nambai. Then the othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ives, which is still maintenance paid to her as a widow in a joint family, although the amount is fixed by the decree. Mr. Daphtary relies on the decision of the Privy Council in Raja Bejoy Singh Dudhuria v. Commissioner of Income Tax. In that case there was a surviving male member of a joint family, and his step-mother had obtained a decree for maintenance. It appears from the report that the Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who gets it in her capacity ultimately as a member of the joint family. I think, therefore, that the first question, "In the circumstances of the case, has the Income Tax Officer correctly computed the income from the house property at ₹ 4,767" should be answered in the affirmative, and the second question "whether the assessee is entitled to any deduction from the above incom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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