1998 (8) TMI 20

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..... facts and in the circumstances of the case, the Tribunal was correct in law in holding that the share of the deceased coparcener, viz., Damodardas Agarwal, in the family properties cannot be excluded from the family's net wealth for the purpose of wealth-tax for the assessment years 1981-82 and 1982-83 ?" The assessee, a Hindu undivided family consisting of the karta, his wife and their two sons .....

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..... Gurupad Khandapa Magdum v. Hirabai Khandappa Magdum [1981] 129 ITR 440, wherein it was held that notwithstanding the death of one of the coparceners, the remaining members of the family continue to hold the family properties together though the individual interest of the female members thereof in the family properties had become fixed, held that since "Smt. Urmila Agarwal, the widow of the deceas .....

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..... t the instance of the assessee, the question set out in the earlier paragraph was referred for the opinion of this court. Since the Tribunal has followed the judgment of the Supreme Court in Gurupad Khandappa Magdum's case [1981] 129 ITR 440, while holding that the widow of the deceased coparcener continues to be a member of the joint family until she files the suit for partition, we do not see an .....

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