BYOMKESH CHAKRAVARTY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN this case the assessee is a Hindu undivided family governed by the Dayabhaga school of Hindu law. It appears that one Girish Chandra Chakravarty died leaving a widow Nidhubala, a son Byomkesh Chakravarty and a widow of a predeceased son Govind Chakravarty called Gouribala and a grandson Samarendra, son of Gouribala. The assessee claimed before the INcome-tax Officer that it was entitled to a higher exemption limit under the First Schedule to section 2 of the INdian Finance Act, 1955.

(2.) THE Income-tax Officer rejected the contention of the assessee, and his view has been upheld in appeal by the Appellate Assistant Commissioner. THE same view has been taken by the Appellate Tribunal which also dismissed the appeal of the assessee.