1998 (4) TMI 131

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..... eferred by the Tribunal for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that an amount of Rs. 75,000 would be required for the marriage expenses of the unmarried daughter and should be deducted while computing the total wealth of the family before making notional partition of the assets of the join .....

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..... e determining the value of the joint family property available for notional partition under section 6 of the Hindu Succession Act, 1956 (for short the "Act"), the probable marriage and maintenance expenses of the unmarried daughter in the family should be deducted or should be considered. The Appellate Controller of Estate Duty refused to entertain this additional ground on the plea that it was ta .....

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..... dgment of this court in Smt. A. Suhasini v. CED [1984] 145 ITR 220. The said petition was dismissed on the ground that the said decision was not relevant to the facts of the case as it was a case relating to the maintenance and educational expenses of the unmarried daughter. The Tribunal therefore referred the above question for the opinion of this court. The question therefore is whether the Tr .....

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..... ascertaining the share of the deceased in the joint family property, there should be a notional partition in the joint family property. For making such notional partition the following principle shall be followed: "In order to determine what property is available for partition, provision must first be made for joint family debts which are payable out of the joint family property, personal debts .....

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..... arriving at the share of the deceased coparcener in the joint family property by notional partition, the liability towards marriage expenses of unmarried daughters is to be deducted and then the share of the deceased coparcener is to be arrived at. The Tribunal has set apart Rs. 75,000 towards marriage expenses of the unmarried daughter of the deceased while determining his share in the joint fami .....

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