9911796707
TMI Blog1980 (11) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... ereinafter called " the Act ", the Income-tax Appellate Tribunal, Indore Bench, has referred the following questions of law to this court for its opinion: " 1 . Whether the Tribunal was right in holding that the proportionate maintenance allowance per annum was payable to the two ladies/ one lady (as may be applicable for the assessment years 1963-64 to 1971-72 under a legal obligation or an ove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se allowances were subsequently increased to Rs. 600 per month by an order dated 16th June, 1948, passed by the Ruler. In the appeals filed by the assessee arising out of the assessment orders for the assessment years 1963-64 to 1971-72, the question that came up for consideration before the Tribunal was whether the amount of monthly allowance, which was paid by the assessee to the widows as afore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessment years 1955-56 to 1960-61. The Division Bench held that the Tribunal was right in holding that the maintenance allowance payable to the two widows of deceased Narayanrao was under a legal obligation or overriding title, and, as such, did not form part of the assessee's total income. Learned counsel for the department was unable to point out any reason for taking a view different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e holder of an impartible estate is, therefore, liable to be taxed on the income of the estate as an individual and not as the representative of an HUF. Under these circumstances, the Tribunal was right in holding that the status of the assessee should be taken as an individual and not as an HUF as held by the ITO. Our answer to the second question referred to us is, therefore, in the affirmative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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