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TMI Blog1974 (9) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... vided family. The assessee is the widow of Sri Atmaram Poddar who died on January 8, 1953, leaving behind him the assessee, a son and a daughter. The son also died on February 2, 1955. On October 14, 1955, a partition took place in the Hindu undivided family, the head of which was Mahabir Prasad Poddar. The assessee got one-fourth share which was invested in the firm, M/s. Sheonandarai Gajanand, wherein she became a partner. On October 3, 1957, the assessee adopted one Sri Pawan Kumar Poddar as her son. The deed of adoption was executed and registered on August 11, 1964. The assessment years in question in these two references are 1964-65 and 1965-66, the corresponding valuation dates being October 26, 1963, and October 15, 1965, respective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and Maintenance Act had taken away the widow's right to make an adoption to her deceased husband and thereby continue his line. The recitals in the adoption deed clearly showed that the adoption made by the assessee was for herself and not for her deceased husband. (b) By virtue of section 14 of the Hindu Succession Act the assessee had become a fresh stock of descent as she had become the full owner of her husband's properties. Her adopted son would be her heir. She and her adopted son may form one joint family but the adopted son could not have any right by birth in respect of the properties owned by her. The family consisting of the assessee and the adopted son could not trace its descent to a male ancestor, as the adoption was mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the widow does not cease to be the wife of her deceased husband merely by death. The adopted child becomes the child of her husband also. In the case of Smt. Sitabai, Ramaswami J., delivering the judgment on behalf of the court, has pointed out in paragraph 6 at page 347 : " The scheme of sections 11 and 12, therefore, is that in the case of adoption by a widow the adopted child becomes absorbed in the adoptive family to which the widow belonged. In other words the child adopted is tied with the relationship of sonship with the deceased husband of the widow. The other collateral relations of the husband would be connected with the child through that deceased husband of the widow." It is not necessary to enter into the debatable quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n son of Atmaram or the adoption being made later. I have ventured to express a view of my own in the case of the existence of the joint Hindu family on partition and drawn a distinction between the cases of the continuance of the Hindu undivided family on the death of a male member and, the coming into existence of a new family on partition. This I have done, sitting with Nagendra Prasad Singh J., in the case of Commissioner of Wealth-tax v. Pannalal Rastogi (Tax Case No. 19 of 1969 decided on the 22nd November, 1973). Yet I had followed the earlier Bench decision of this court, as I was bound to do, in the case of Panna Lal Rastogi . Following the aforesaid decisions, it has also to be held in this case that even without adoption the Hind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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