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TMI Blog1968 (5) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... 68 - Judge(s) : B. N. BANERJEE., K. L. ROY. JUDGMENT BANERJEE J.- This reference, under section 27(1) of the Wealth-tax Act, has been made in circumstances hereinafter related. Govinda Chandra Das is the karta of a Hindu undivided family consisting of himself and several others. The family is governed by the Dayabhaga school of Hindu law. They used to be assessed, for the purpose of wealt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the Hindu undivided family and could not, therefore, be assessed jointly in the status of Hindu undivided family. He, therefore, directed that the value of house properties, which was included in the net wealth, should be deleted from the assessment. Aggrieved by the order of the Appellate Assistant Commissioner, the revenue appealed before the Tribunal. There was a difference of opinion be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter as the third member, agreed with the view expressed by the judicial Member and allowed the departmental appeal. Thereupon, the assessee obtained a reference of the following question of law to this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the house properties possessed jointly by the members of the Hindu undivided famil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Smt. Bani Rani Rudra . In that case the widow and son of a Hindu inherited properties of the deceased under the Dayabhaga system of law, read with section 3(1) of the Hindu Women's Rights to Property Act, 1937, and section 14 of the Hindu Succession Act, 1956, and each of them became entitled to a definite one-half share in the property inherited. In the circumstances, G.K. Mitter J. held th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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