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TMI Blog2004 (8) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... a coparcener. - In this view of the matter, a Hindu widow has no right to demand partition and is only treated as member of a Hindu undivided family. The provisions of section 34(1)(c) of the Act is not applicable as it applies to a case of a coparcener. The Tribunal has rightly held in favour of the accountable person – revenue appeal dismissed - - - - - Dated:- 20-8-2004 - Judge(s) : R. K. AGRAWAL., K. N. OJHA. JUDGMENT The Income-tax Appellate Tribunal, Allahabad, has referred the following question of law under section 64(1) of the Estate Duty Act, 1953, hereinafter referred to as "the Act" for the opinion to this court: "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c) of the Act is not applicable in the present case as the deceased was a female and she was not a coparcener, but only a member of the joint family and therefore the basic pre-condition under section 34(1)(c) of the Act that a person should be a coparcener was not fulfilled. We have heard Shri Dhananjai Awasthi, learned counsel for the Revenue and Shri S.B.L. Srivastava, learned counsel appearing for the accountable person. In the present case Smt. Anaro Devi whose estate is being subjected to duty died on January 1, 1981, i.e., after the Hindu Succession Act, 1956, had come into force. She by no stretch of imagination can be treated as a coparcener. As held by the hon'ble Supreme Court in the case of Gowli Buddanna v. CIT [1966] 60 IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and enjoyment of the property is common; (5) that there can be no alienation of the property without the concurrence of the other coparceners unless it be for legal necessity; and (6) that the interest of a deceased member lapses on his death and merges in the coparcenary property." Under the Hindu Women's Right to Property Act, 1937, a Hindu widow had a right to demand the partition. However, with the introduction of the Hindu Succession Act, 1956, the provisions of the 1937 Act have been deleted. As of now the right to demand partition by a Hindu widow does not exist. Thus, a female is only a member of the Hindu undivided family and is not a coparcener. In this view of the matter, a Hindu widow has no right to demand partiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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