1980 (12) TMI 107

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....the AAC, Coimbatore Range, Coimbatore for asst. yr. 1974-75 have been heard together since they involve common issues. 2. Shri G.R. Varadarajulu was the Karta of HUF assessed to wealth-tax. He died on 22nd May, 1973. He left widow Smt. Seethalakshmi Ammal (one of of the appellants), son Ravinchandran and three daughters one of whom is Smt. Sukanya Swaminathan, the other appellant. Shri Varadara....

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....en on the death of Shri G.R. Varadarajulu since he had a son. It was therefore, contended that it continued to be coparcenery property. It was further contended that these assets were included in the family assessment and there had been no order passed regarding any partition or partial partition within the meaning of s. 20 of the WT Act. By way of additional ground, it was also claimed that the i....

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....dual hands as sought to be done. As for Smt. Seethalakshmi Ammal, it was contended that the legal position was not different, though, she continued to be a member of joint family along with her son. The ideas of executorship, it was claimed, was far fetched and was not real in the facts and circumstances of the case. 5. We have carefully considered the facts and the arguments in these two cases....

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....rds a partition recognised by law. Sec. 20 contemplates that there should be a partition by metes and bounds. Such a partition has not taken place. The ld. Deptl. Rep. may or may not be right in his contention that a separate order u/s 20 is not necessary in respect of statutory partitions under Hindu Succession Act. However, it can not be disputed that s. 20 implies a principle that the Direct Ta....