1986 (9) TMI 23

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..... tion of law: " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the property left by a Hindu governed by the Mitakshara school of Hindu law will devolve on his widow and not to the Hindu undivided family of the only separated son and thus the income from the dividends would be assessable in the hands of Smt. Tej Kanwar and not in the hands .....

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..... some other members. There was a partial partition as a result of which Sohan Mal Golcha separated from his sons. Thereafter, Sohan Mal Golcha constituted a Hindu undivided family comprising of himself, his wife and unmarried daughter, his sons having already separated. The said Sohan Mal Golcha held certain shares as an individual and this is how dividend income was assessed as his individual inc .....

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