1987 (1) TMI 154

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....ired on8th Feb., 1980and left a Will executed on29th Dec., 1972. Though the Will specifically provided that on the demise of the testatrix the rights in the said properties shall devolve on six grand sons, the WTO still added the value by observing that since such properties were not distributed among the grand sons upto the valuation date, i.e., 31st March, 1980 there was no question of accepting the respondent's claim. The AAC, however, deleted the value of the said properties by holding that the legatees were assessed in respect of the said properties for the period after the death and the conditions of the provisions of s. 19A(6) were fulfilled. 3. Before us Mrs. Archana Ranjan submitted that since s. 19A(6) necessarily stipulated di....

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....Sheel Chandra is married to Smt. Kusum Lata. They have four sons, namely, Tarun Chandra, Sharad Chandra, Vikas Chandra and Vineet Chandra, who are respectively now aged seventeen, sixteen, fourteen and thirteen years. 5. My younger son Shri Naresh Chandra is married to Smt. Suman and they have two sons, namely, Tarang Chandra and Anurag Chandra, both aged ten years at this time. 6(a) I hereby Will and demise that each of my said four grand sons, the sons of Shri Sheel Chandra shall on my death get 1/8th undivided right, title and interest in 7/18, Kirti Nagar Industrial Area property situate at New Delhi alongwith the movable property pertaining thereto as detailed in the said Partition Deed dt. 27th Dec., 1969 and 1/8th share out of ....