9911796707
TMI Blog1982 (10) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... the accountable person. In the account furnished it was claimed that, among other properties, orchard (6.75 acres) and land (2.34 acres) were properties of an HUF. The coparcenary interest of the deceased in the HUF properties was shown as 1/6. However, the Asst. Controller found that the contention of the accountable person, that the orchard and the land were HUF property, was not corroborated from the land records as the names of Yatish Prasad and Col. Ajit Prasad alone were mentioned as owners. Accordingly, he held that the deceased had a half share in this property. On appeal, the Appellate Controller observed that there was nothing to show that in this property any other member of the HUF was interested or anybody else was disputing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olding that the agricultural land did not belong to the Hindu undivided family, rather it belonged to all the coparceners and they were joint owners of, the bhumidhari rights ? and (2). Whether, on the facts and in the circumstances of the case, the Tribunal was Tight in law in holding that the deceased's share in such property was 1/4 and not 1/2 as, assessed by the Assistant , Controller of Estate Duty ?" The Appellate Tribunal held that so far as the first question mentioned above was concerned, the result of the appeal disposed of by it was not likely to be affected as a result of its answer to it in reference, that question would be academic. It accordingly declined to refer the same for opinion of this court. It, however, stated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y argument in support of the case that the said view of the Tribunal was erroneous. Accordingly, agreeing with the Income-tax Appellate Tribunal, we answer the said question in the affirmative. Coming now to the second question (subject-matter of E.D.R. No 283 of 1982) we are of opinion that the extent of, bhumidhari interest of, Ajit Prasad, deceased, in the agricultural plots would depend upon whether his son, Anil Prasad, was born before the date on which the U.P. Zamindari Abolition and Land Reforms Act became applicable to the area wherein the concerned plots were situate. In case Anil Prasad was born before the date of vesting, he being the son of Ajit Prasad, Would before that date, acquire an interest by birth in the agricultural ..... X X X X Extracts X X X X X X X X Extracts X X X X
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