1960 (4) TMI 98

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..... rish Chandra Chakravarty died leaving a widow Nidhubala, a son Byomkesh Chakravarty and a widow of a predeceased son Govind Chakravarty called Gouribala and a grandson Samarendra, son of Gouribala. The assessee claimed before the Income Tax Officer that it was entitled to a higher exemption limit under the First Schedule to section 2 of the Indian Finance Act, 1955. This schedule provides .....

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..... by the Appellate Assistant Commissioner. The same view has been taken by the Appellate Tribunal which also dismissed the appeal of the assessee. Under section 66(1) of the Indian Income Tax Act the Income Tax Appellate Tribunal has submitted the following question of law for determination by the High Court : Whether on the facts and the circumstances of the case, the assessees c .....

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..... wever, argued by learned counsel on behalf of the assessee that a female member of the Hindu Family like Nidhubala or Gouribala cannot be a source of lineal descent within the meaning of the First Schedule. We do not accept this argument of the assessee as correct. Even under the Hindu law a female can form a line of descent with respect of her stridhan property. In our opinion there is no reason .....

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..... te to some one related to him by consanguinity, either directly or by reference to some other person, according to certain rules of law. The expression lineal descent is defined in the same treatise as the descent of an estate from ancestor to heir in a right line (Co. Litt. 13b, 237a). When the law speaks of lineal descendant , the intention is that a person must be descended in a right line .....

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..... s a lineal descendant of his mother or grandmother, respectively, irrespective of the question whether the mother or the grandmother can form a line of succession in Hindu law. In our opinion, the principle of this decision is correct, and applying this principle to the present case, we hold that the Appellate Tribunal was right in making the view that the Hindu undivided family cannot get the b .....

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