COMMISSIONER OF INCOME-TAX Vs. SARWANKUMAR, MINOR, UNDER THE GUARDIANSHIP OF HIS FATHER MANOHAR LAL VERMA

JUDGEMENT

(1.) This is a reference under Section 66, Income-tax Act, by the Income-tax (appellate) Tribunal, Delhi, and the questions referred for decision by this Court are: (1) Whether the undivided Hindu family of which Raja Jagat Kumar was the sole surviving coparcener and who died in 1934, leaving behind two widows, an unmarried daughter, a mother, a step-mother who during his lifetime was entitled to and receiving maintenance as the widow of a predeceased coparcener, and two illegitimate sons of his father who are receiving maintenance out of the family estate, ceased to exist on Raja Jagat Kumar's death. (2) Whether when the amount of maintenance that the widow of a predeceased coparcener had in the past been receiving as a member of a Hindu undivided family has been fixed by an agreement, the amount received by her under the agreement ceases to be an amount received by her as member of an undivided Hindu family.

(2.) For a proper appreciation of these questions, which are a bit involved, it is necessary to state the facts in some detail as they appear from the "statement of the case" submitted by the Tribunal.

(3.) There is an estate known as Sahaspur Bilari Estate in the district of Moradabad. The estate was till the year 1915 admittedly owned by a joint Hindu family of which the head and the karta was Raja Kishen Kumar. The family pedigree of Raja Kishen Kumar is as follows: