1970 (9) TMI 1

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....ealth-tax Act. Vijai Kumar is the assessee. The assessment years are 1957-58 and 1958-59. Vijai Kumar's father was Seth Bhagwan Das, who was the adopted son of Gopal Das. Bhagwan Das had one son (Vijai Kumar), two daughters, his first wife and mother. Bhagwan Das married for the second time ; and there was trouble in the family. In the year 1952, a release deed was executed whereby certain prop....

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....ther, on the facts and in the circumstances of the case, the status of the assessee was Hindu undivided family or individual ? " A similar case came before the Supreme Court in Narendranath v. Commissioner of Wealth-tax. In that case it was held by the Supreme Court that when a coparcener having a wife and two minor daughters and no son receives his share of joint family properties on partition....