R.K. MITTAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN this reference relevant for the asst. yr. 1979 -80, the following questions of law have been referred for our opinion :

(2.) AS per the will, the deceased had bequeathed a house property in favour of his wife, some shares and cash in favour of his two daughters and the residue was bequeathed in favour of the assessee.

(3.) THE records of the case before us show that the distribution of assets could take place only subsequent to the assessment year that we are concerned with, that is, 1979 -80. Until the assets were distributed, the assessee was administering the estate of the deceased for the purpose of execution of the will.