High Court clarifies Income-tax Dept's authority to investigate wills for tax assessments

The High Court of Madras allowed the appeal challenging the jurisdiction of the Income-tax Department to determine the genuineness of a will. The court held that the Department has the authority to investigate documents, including wills, presented during assessments to ascertain their validity. It clarified that the Income-tax Officer has exclusive jurisdiction to determine taxability and is not bound by external opinions. The court emphasized that the Department is not precluded from examining the truth or genuineness of a will. No costs were awarded in this matter.

---

---

Issues involved: Jurisdiction of the Income-tax Department to decide the truth or genuineness of a will.

Summary:
The High Court of Madras heard an appeal challenging a statement of law made by a single judge regarding the jurisdiction of the Income-tax Department to determine the genuineness of a will. The respondent had filed a writ petition seeking the return of an impounded will, with the condition of producing the original will when required and submitting a Xerox copy. The appeal was specifically against the observation that the Income-tax Department lacked jurisdiction to assess the authenticity of the will. The court noted that while the successor-Income-tax Officer had expressed doubts about the will's genuineness, no such finding was officially recorded. The court emphasized that the Income-tax Department has the authority to investigate documents presented during assessments, including wills, to ascertain their validity. Referring to legal precedents, the court clarified that the Income-tax Officer has the exclusive jurisdiction to determine the taxability of receipts and is not bound by external opinions. Therefore, the court held that the Income-tax Department is not precluded from examining the truth or genuineness of a will and allowed the appeal. No costs were awarded in this matter.

---