1998 (4) TMI 131

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....e computing the total wealth of the family before making notional partition of the assets of the joint family which is contrary to the ratio laid down by the Andhra Pradesh High Court in the case of Smt. A. Suhasini v. CED [1984] 145 ITR 220?" The facts in brief are as follows: Sri S. Vijayendra Reddy is the accountable person to the late S. Ramachandra Reddy. The family of the deceased consisted of the deceased, his wife, Smt. Pramiladevi, his three sons, viz., Rajendra Reddy, Vijayendra Reddy and Ajayendra Reddy, and the daughter, Aparna Rani. The death of the deceased took place on February 20, 1981. The share of the deceased was held to be 1/4th in the whole of the joint family property. When the matter was pending in appeal befor....

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....levant to the facts of the case as it was a case relating to the maintenance and educational expenses of the unmarried daughter. The Tribunal therefore referred the above question for the opinion of this court. The question therefore is whether the Tribunal is justified in deducting Rs. 75,000 before arriving at the share of the deceased in joint family property for the purpose of determining the liability to estate duty under the Act. Section 6 of the Estate Duty Act says that the property which the deceased was at the time of his death competent to dispose of shall be deemed to pass on his death. It is undisputed that the family is a joint family and the property is coparcenary property. Therefore, it is only the property over which....