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TMI Blog1984 (7) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... Member(s) : D. N. SHARMA., PRAKASH NARAIN. ORDER Per Shri Prakash Narain, Accountant Member - 1 to 6. [These paras are not reproduced here as they involve minor issues.] 7. The other contention in the departmental appeal relates to inclusion of only half of the amount of Rs. 1,06,896 in the estate of the deceased. We will first trace out the history of this amount. We have already sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 1,06,896 at the time of the death of the deceased. The Assistant Controller included the entire amount in the estate of the deceased on the ground that the deceased being the sole surviving coparcener had powers of disposition over the entire joint family property and, therefore, the entire amount passed on his death. The Controller disagreed with this view and following a decision of the Jaipu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an v. CED [1983] 142 ITR 863. It was, therefore, submitted by the learned departmental representative that since the HUF, who was the owner of the amount, consisted of only the deceased and his wife, the entire property over which the deceased had power of disposition passed on his death. On behalf of the accountable person, it was submitted that the above two decisions were distinguishable on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceased and his wife jointly. The family, however, continued unpartitioned with regard to its members and other properties. In the circumstances it could not be said that the persons who had received the amounts on a partial partition also constituted any smaller HUF as was described in the deed---P.C. Balasanjanna v. Fourth GTO [1972] 86 ITR 748 (Mad.) (FB). We, therefore, hold that the deceased a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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