1960 (4) TMI 98

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....rned by the Dayabhaga school of Hindu law. It appears that one Girish Chandra Chakravarty died leaving a widow Nidhubala, a son Byomkesh Chakravarty and a widow of a predeceased son Govind Chakravarty called Gouribala and a grandson Samarendra, son of Gouribala. The assessee claimed before the Income Tax Officer that it was entitled to a higher exemption limit under the First Schedule to section 2....

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....upheld in appeal by the Appellate Assistant Commissioner. The same view has been taken by the Appellate Tribunal which also dismissed the appeal of the assessee. Under section 66(1) of the Indian Income Tax Act the Income Tax Appellate Tribunal has submitted the following question of law for determination by the High Court : "Whether on the facts and the circumstances of the case, the assess....

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....ever, argued by learned counsel on behalf of the assessee that a female member of the Hindu Family like Nidhubala or Gouribala cannot be a source of lineal descent within the meaning of the First Schedule. We do not accept this argument of the assessee as correct. Even under the Hindu law a female can form a line of descent with respect of her stridhan property. In our opinion there is no reason w....

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....e to some one related to him by consanguinity, either directly or by reference to some other person, according to certain rules of law. The expression "lineal descent" is defined in the same treatise as "the descent of an estate from ancestor to heir in a right line" (Co. Litt. 13b, 237a). When the law speaks of "lineal descendant", the intention is that a person must be descended in a right line ....