DARSHAN SURENDRA PAREKH Vs. COMMISSIONER OF EXPENDITURE TAX

JUDGEMENT

(1.) THIS reference relates to the two assessments years 1958 -59 and 1959 -60 under the expenditure -tax Act, 1957, the previous years being the calendar years 1957 and 1958. The controversy between the parties arises on account of the Expenditure -tax Officer including two items of expenditure, namely Rs. 28,683, and Rs. 10,321, in computing the taxable for the assessment year 1958 -59 and his including similarly, for the assessment year 1959 -60 two sums of the same kind, namely, Rs. 19,285 and Rs. 7,951. The assessments were made in the status of a Hindu undivided family.

(2.) DURING the two relevant years, the karta of the Hindu undivided family was Surendra Mangaldas who died on October 19, 1961. while the appeals filed by him before the Appellate Tribunal were still pending. On his death, his sons, Darshan, the Present karta of the Hindu undivided family, continued the two appeals.

(3.) THE first wife of the said Surendra died in 1947, leaving the said Darshan and two daughters, Ranna and Rajeshri, all the three of them being then minors. The family of Surendra mangaldas had received in all 4,587 shares of the Jubilee Mills Co. Ltd. on a partial partition of the parent hindu undivided family of Mangaldas Girdhardas. On receipt of these shares, they were allotted as follows : Surendra Mangaldas ... 587 shares;Darshan ... 1,000 shares;Ranna ... 1,000 shares;Rameshchandrika (the firstwife of Surendra) ... 2,000 shares;