1990 (9) TMI 16

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the assessee-individual ?" On the death of R. N. Singh Deo, Maharaja of Bolangir, a Hindu governed by the Hindu Succession Act, 1956, on March 22, 1975 intestate, his widow, three sons including the assessee and three daughters survived him. The assessee along with the aforesaid class-I heirs succeeded to the separate properties of the late Maharaja. In respect of the years 1975-76 and 1976-77, assessments against the assessee were reopened as property succeeded to by the assessee from out of the separate property of the deceased had escaped assessment. The assessee claimed that he, along with his wife, constituted a joint family and one-seventh part of the separate property of the deceased, R. N. Singh Deo, is joint family property i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....labhdas Modani v. CIT [1982] 138 ITR 673 and the Andhra Pradesh High Court has rendered a decision in CWT v. Mukundgirji [1983] 144 ITR 18, where the Madras and Allahabad views have been followed. Mr. S. C. Roy, learned Advocate-General, who is also standing counsel for the Department submitted that in the decision in CWT v. Chander Sen [1986] 161 ITR 370 (SC) the principle has been settled. This is decision in appeal from the decision of the Allahabad High Court in CWT v. Chander Sen [1974] 96 ITR 634 which has been affirmed. It was clearly stated that the views of the Allahabad High Court, the Full Bench of the Madras High Court, the Madhya Pradesh and Andhra Pradesh High Courts are correct. The Supreme Court did not agree with the vie....