9911796707
TMI Blog2001 (7) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal dated June 18, 1987, in ITA Nos. 818 to 820/Hyd of1985 are referred to this court by the Tribunal as directed by this court under section 256(2) of the Income-tax Act, 1961 : "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the karta's wife is entitled to a share at the time of partition on par with her s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as his wife by name, Smt. Sita Mahalakshmi. In terms of the memorandum, it was agreed among them that the amount of compensation be divided equally between the karta, his wife and two minorsons. The Income-tax Officer accepted the assessee's claim of partition dividing the property into four shares and on that basis computed the income. However, subsequently the Commissioner of Income-tax ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... options and Maintenance Act, 1956, the wife is entitled to maintenance and, therefore, the 1/4th share allotted to her be treated as the maintenance provided to her at the time of the partition of the joint family property. It is also contended that the 1/4th share allotted to the wife towards maintenance is not excessive. The Tribunal, placing reliance on the judgment of the Madras High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ards her maintenance. So holding the Tribunal allowed the appeals filed by the father and two sons. The only question that arises for our consideration is whether the finding of fact recorded by the Tribunal calls for interference. There is no controversy and there cannot be any controversy that under the provisions of the Hindu Adoptions and Maintenance Act, 1956, the wife of the karta herein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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