GAJANAND SUTWALA Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THIS is a case stated under section 27(1) of the Wealth-tax Act, 1957. The question referred is :

(2.) THE relevant facts are these : One Rameshwar Das had acquired some properties at a partition between him and his brothers. Rameshwar Das died in 1934 leaving behind his widow and his son, Gajanand. THE assessee claimed before the revenue authorities that the property was owned by the Hindu undivided family consisting of Gajanand, his widowed mother and his wife. Gajanand had no issue. THE Tribunal took the view that the property left by Rameshwar Das was owned by Gajanand in his status as an individual and was subject to wealth-tax in his hands. A reference under section 27(1) having been asked for, the aforesaid question has been referred for the opinion of this court.