REGENT COMPUTRONICS PVT. LTD.

CONTROLLER OF ESTATE DUTY Appellant

V/S

RADHEY SHYAM Respondents

Referred Judgements :-

SRINIVAS KRISHNARAO KANGO VS. NARAYAN DEVJI KANGO [REFERRED TO]
GUMMALAPURA TAGGINA MATADA KOTTURUSWAMI VS. SETRA VEERAWA [REFERRED TO]
KAVALAPPARA KOTTARATHIL KOCHUNI MOOPIL NAYAR RAVUNNIARATH UNNIMALU AMMA DEVAKI AMMA RAVUNNIARATH RAJAN MENON RAVUNNIARATH RAJAN MENON RAVUNNIARATH RAJAN MENON K C GOPALAN UNNI THATHUNNI NAIR MANNARGHAT MOOPIL NAIR VS. STATES OF MADRAS AND KERALA:STATES OF MADRAS AND KERALA:STATES OF MADRAS AND KERALA:STATES OF MADRAS AND KERALA:STATE OF MADRAS:STATE OF MADRAS [REFERRED TO]
KRISHNAMURTHI VASUDEORAO DESHPANDE VS. DHRUWARAJ [REFERRED TO]
POTTI LAKSHMI PERUMALLU VS. POTTI KRISHNAVENAMMA [REFERRED TO]
SATRUGHAN ISSER VS. SABUJPARI [REFERRED TO]
GOSWAMI VRAJRAIJI RANCHHODLALJI MAHARAJ SHRI VS. CONTROLLER OF ESTATE DUTY THE [REFERRED TO]
CHAWLA O S VS. CONTROLLER OF ESTATE DUTY ASST [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RAGHUNANDAN SARAN [REFERRED TO]
CONTROLLER OF ESTATE DUTY VS. KALAWATI DEVI SMT [REFERRED TO]
EKAMBARAM T R VS. CONTROLLER OF ESTATE DUTY [REFERRED TO]
RAMRATAN VS. CONTROLLER OF ESTATE DUTY [REFERRED TO]
CONTROLLER OF ESTATE DUTY ASST VS. BALAKRISHNA MENON [REFERRED TO]
DHANI DEVI AND JHAVERMAL VS. CONTROLLER OF ESTATE DUTY [REFERRED TO]
AMARENDRA MAN SINGH BHRAMARBAR VS. SANATAN SINGH [REFERRED TO]

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Jaipur Bench (for short "the Appellate Tribunal"), has referred the following questions to this court for its opinion :

(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the cesser of interest deemed to pass on the death of the deceased in respect of the property held by the smaller Hindu undivided family is to be one-half and not full ?

(3.) LEARNED counsel for the Department urged that since the deceased was the sole surviving male member of the smaller Hindu undivided family, he had a one-third share in the properties of the bigger Hindu undivided family. The said one-third share belonging to the deceased would be deemed to pass on his death and, therefore, the provisions of Section 6 would apply to the present case. LEARNED counsel urged that since the smaller Hindu undivided family had only one male member, the interest and share of the smaller Hindu undivided family in the bigger Hindu undivided family would belong to such sole male member, i.e., the deceased, and the entire interest would pass on his death.

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CONTROLLER OF ESTATE DUTY Vs. RADHEY SHYAM

Referred Judgements :-

JUDGEMENT

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