1985 (5) TMI 97

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....983 of the Appellate Controller,New Delhi. 2. Shri Bajranglal Saboo expired on18-9-1980. He constituted an HUF consisting of himself and his wife. After the death of Shri Saboo, as aforesaid, the accountable person declared before the Assistant Controller, inter alia, half share of the deceased in the HUF. However, the learned Assistant Controller took the view that since the wife had no right ....

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....te duty authorities and relied upon the following decisions : Smt. Sarla Devi v. CED [1976] 103 ITR 652 (All.), CED v. Smt. Kalawati Devi [1980] 125 ITR 762 (All.), Seethammal v. CIT [1981] 130 ITR 597 (Mad.), Jeetmal Nagri v. CWT [1984] 148 ITR 139 (MP) and CIT v. Dhannamal [1984] 148 ITR 141 (MP). 5. We have considered the rival submissions as also the decisions referred to above. In the case....

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....ly owner-coparcener, the property passing on his death was only half the property and not the entire property. So far as the decision in the case of Smt. Ramkunwar Bai is concerned it was admitted or conceded that the wife had half interest in the joint family property which is not the case here. Therefore, the learned Tribunal was right in observing that these decisions could not assist the accou....