Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1983 (3) TMI 14

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellate Tribunal, Indore Bench, has referred the following questions of law to this court for its opinion : " (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the deceased continued to remain a co-owner in all the properties including the properties given away to the four sons and the agricultural land retained by him and instea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... HUF were partitioned amongst the members of the HUF. The Asst. Controller held that the properties comprised in the partition deed continued to belong to the HUF of the deceased, his wife and five sons. On appeal, the Appellate Controller upheld the finding of the Asst. Controller. On further appeal before the Tribunal, the Tribunal held on the basis of the material on record that there was a sev .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s a finding of fact. The question as to whether there was any legal evidence before the Tribunal for arriving at the aforesaid finding has not been referred to us. In view of the finding of the Tribunal that there was a partition, the Tribunal must be held to be justified in holding that the deceased continued to remain a co-owner of the property in question. As regards question No. 2, learned c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates