COMMISSIONER OF INCOME-TAX Vs. BHAGWATI

JUDGEMENT

(1.) THIS is an appeal by special leave by the Commissioner of Income-tax, Central and United Provinces (hereinafter called "the appellant"), from a judgment and decree of the High Court of Judicature at Allahabad, dated October 15, 1940, passed on a reference made under Section 66 (2) of the Indian. Income-tax Act No. XI of 1922 which set aside an order of the Assistant Commissioner of Income-tax, dated September 7, 1938.

(2.) THE assessee (hereinafter called "the respondent") was assessed to income-for the year 1935-36 on the allowance of Rs. 12,000 per annum which she was receiving for maintenance as the widow of one Kalyan Singh. THE tax payable comes to Rs. 875.

(3.) KALYAN Singh, the husband of the assessee, along with his brothers, nephews and cousins formed a Hindu undivided family governed by the Mitakshara law. The genealogical tree of the family is as follows : The tax shall not be payable by an assesses in respect of any sum which he receives as a member of a Hindu undivided family. Lala Shiam Sunder Das |------------------------| | Badio Das Ram Chandra | (Adopted) KALYANsingh=bhagwati || ----------------------------------| Raghunath Das | || Sagar| Prasad | | | KALYAN Singh |ram Das | | | Govind Das | |indrawati -----------|radha Rani | | | | | | Hanuman Prasad Ram Gopal (Adopted) || -------------------------------| | |raghunath Das Gokul Das Lachman Das