9911796707
TMI Blog1985 (7) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... for the decision of this court: " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the interest of the appellant in the property was ancestral and as such constituted Hindu undivided family property in his hands? " The Mahantship was originally conferred on the ancestors of the assessee-respondent by Her Highness the Rajmata of Jodhpur. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved are 1972-73 and 1973-74. The Wealth-tax Officer did not accept the status of the assessee-respondent as the karta of a Hindu undivided family. According to him (WTO), the grant was made to the original grantee (ancestor of the assessee) in his individual capacity and after his death the property has passed on from Guru to Chela and that it was merely by coincidence that the chela each time tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the aforesaid grant clearly shows that the property in question was given to Shri Motiramji and it was to remain in his family from son to grandson. It did not pass from the Guru to the Chela. What is the nature of the property granted the succession to which passes from father to son is not in dispute in the present appeals. We, therefore, express no opinion as to the nature of the property w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee-respondent became Hindu undivided family property as soon as Someshwar was born. A perusal of the grants shows that the properties were given absolutely and unconditionally by way of gift to the original grantee Motiram. He was to do " sewa puja " of the deity and also to perform other religious ceremonies. This was to be continued by his chela, sons, grandsons and great grandsons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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