RAM NARAIN PALIWAL Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) IN order to appreciate the case, the following pedigree table may be kept in view : Ram Chander Paliwal = Ram Piari | Ram Narain = Wife | _______|________________ | | four minor sons one daughter

(2.) RAM Chander Paliwal was the karta of a Hindu undivided family which carried on money-lending business and owned immovable property.

(3.) HE died on September 3, 1963. The Hindu undivided family continued with Ram Narain as the karta.