2001 (5) TMI 15

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....se are two applications under section 256(2) of the Income-tax Act, 1961, arising out of the common order passed in Income-tax Appeals Nos. 863 and 864/JP of 1985 in respect of the very same assessee for the assessment years 1981-82 and 1982-83 for raising an identical issue for two years as under: "R. A. No. 185/JP of 1987: Whether, on the facts and in the circumstances of the case and in l....

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....rtners as far as the properties left by her husband are concerned. The assessee claimed that only that part of the share income from Kashiram and Sons, to which she was entitled as an heir of Kashiram is liable to be taxed as her income in her hands, but the share of the daughters cannot be included in her income. This contention was not accepted by the Income-tax Officer. He included in the....

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....r words, the Tribunal was of the view that this was not a case of disbursement of income after having been earned by Smt. Prabha but transfer of income at source by operation of the will, as heir of her husband. On this finding, the shares of the daughters were directed to be deducted from the income of Smt. Prabha Gupta now through her legal representative and only her share was allowed to be tax....