LAWS(P&H)-2001-10-23

COMMISSIONER OF WEALTH TAX Vs. GURU AMARJIT SINGH

Decided On October 05, 2001
GURU AMARJIT SINGH Appellant
V/S
COMMISSIONER OF WEALTH TAX* Respondents

JUDGEMENT

(1.) THE cleavage of judicial opinion regarding the effect of the Hindu Succession Act, 1956, on the old customary rules of 'primogeniture' and 'impartible estates' has led to prevarication in the decisions under the IT/WT Acts. As a result, the assessee as well as the Revenue are aggrieved by the orders relating to the different assessment years. Thus, these 11 cases.

(2.) LEARNED counsel for the parties have referred to the facts as emerging from the record of WT Ref. Nos. 34 to 38 of 1982. By its composite order of 30th March, 1982, the Tribunal has referred the following question for the opinion of this Court :

(3.) LEARNED counsel for the parties have been heard.