TaxTMI 
TaxTMI 
1993 (4) TMI 45
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....Act" only). The questions of law involved are as below : "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that only half of the Hindu undivided family property passed on the death of the deceased ? (2) Whether, on the facts and in the circumstances of the case, the deceased sole surviving coparcener having absolute power of disposit....
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....ath, which can be subjected to duty under the Act, since keeping in view the notional partition immediately before the death of the deceased she was entitled to a half share in the property. The claim, though rejected by the Assistant Controller and the Appellate Controller, was upheld by the Tribunal. Section 39(1) of the Act reads as under : "39. Valuation of interest in coparcenary property c....
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....ists of the sole surviving coparcener and his wife. In Mulla's Principles of Hindu Law, 16th edition, at page 248, it has been said that the share which a coparcener obtains on partition of ancestral property is ancestral property as regards his male issue, who take an interest in it by birth, whether they are in existence at the time of partition or are born subsequently. But as regards other rel....
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....se. Therefore, even immediately before the death of the deceased, no partition was permissible between the deceased and his wife. Ginni Devi. It is well settled that, in a case like the present one, neither the wife can have any share nor could she sue for any share and, therefore, on the death of the sole surviving coparcener of a Hindu undivided family, the entire interest in the Hindu undivided....