9911796707
TMI Blog1990 (2) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... in the circumstances of the case, the Tribunal was correct in law in holding that neither 1/6th share nor 1/36 share (being 1/6th of the 1/16th belonging to the bigger Hindu undivided family of late Maharaja H. H. Sawai Man Singh) could be said to have devolved on the assessee although the late Maharaja had originally during his lifetime filed the wealth-tax returns in 'individual' capacity and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion arose as to whether what was inherited by Prithvi Raj Ji, on the death of Man Singh, was inherited in his "individual" capacity or by his Hindu undivided family. The case of the Department was that Man Singh used to declare this property in his "individual" capacity. That question is pending adjudication in this court in separate proceedings. The Wealth-tax Officer sought to tax the shar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct statement of Hindu law. The observations of the Tribunal seem to indicate that there was a bigger Hindu undivided family and Man Singh had a share in that Hindu undivided family and that continued to remain in the Hindu undivided family. Learned counsel for the respondent states that the aforesaid observation of the Tribunal with regard to the share of Man Singh remaining in the bigger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pacity of a Hindu undivided family. Therefore, whether the property was held by Man Singh in his "individual" capacity or as a member of a bigger Hindu undivided family, his share would not devolve on Prithvi Raj Ji (HUF). In our opinion, therefore, the questions proposed are academic being covered by the aforesaid decisions of the Supreme Court and the petition is, accordingly, dismissed. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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