1965 (11) TMI 10

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... red by MANCHANDA J.- This is a case stated under section 27(1) of the Wealth-tax Act, 1957. The question referred is : " Whether, on the facts and in the circumstances of the case, the assets assessed in the hands of Gajanand belonged in law to the Hindu undivided family constituted by Gajanand and his mother and should have been assessed as such? " The relevant facts are these : One Rameshw .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er of Income-tax (I.T.R. No. 161 of 1963 decided on 4th November, 1965), where there only existed a coparcener and his wife and it was held that they constituted a Hindu undivided family and the assessment was required to be made in that status. In the instant case, the position, if anything, is better as there is not only a coparcener and his wife but also a widowed mother. For the reasons given .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X