COMMISSIONER OF INCOME TAX Vs. SARWAN KUMAR

JUDGEMENT

(1.) -

(2.) THIS is a reference under Section 66 of the Income-tax Act by the Income-tax Appellate Tribunal, Delhi and the questions referred for decision by this Court are :-

(3.) IN 1927 dissensions appear to have arisen in the family and Panna Kuar instituted a suit in that year in the Court of the Subordinate Judge of Moradabad for possession of the Bilari Estate. The suit was based on the allegation that Amrit Kuar was not a lawfully wedded wife but only a concubine of Raja Raj Kumar, and as such, Jagat Kumar, Panna Kuar, as his sole surviving widow became entitled to the entire estate. Jagat Kumar, through the Collector of Moradabad who was in charge of the Court of Wards, Rani Amrit Kuar and Bibi Lachhmi were impleaded as defendants to the suit. The suit was contested by the defendants. They denied the allegations contained in the plaint and maintained that Amrit Kuar was the wife of Raj Kumar and Jagat Kumar was Raj Kumars legitimate son.