TaxTMI 
TaxTMI 
1990 (2) TMI 31
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....of the following three questions to this court : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that neither 1/6th share nor 1/36 share (being 1/6th of the 1/16th belonging to the bigger Hindu undivided family of late Maharaja H. H. Sawai Man Singh) could be said to have devolved on the assessee although the late Maharaja had original....
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....?" Late Maharaja Man Singh was the father of Prithvi Raj Ji. Man Singh died and a question arose as to whether what was inherited by Prithvi Raj Ji, on the death of Man Singh, was inherited in his "individual" capacity or by his Hindu undivided family. The case of the Department was that Man Singh used to declare this property in his "individual" capacity. That question is pending adjudicati....
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....n Singh, on his death, continued to remain in the bigger Hindu undivided family is not a correct statement of Hindu law. The observations of the Tribunal seem to indicate that there was a bigger Hindu undivided family and Man Singh had a share in that Hindu undivided family and that continued to remain in the Hindu undivided family. Learned counsel for the respondent states that the aforesaid o....
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....e father, property is inherited by the son in his "individual" capacity and not in the capacity of a Hindu undivided family. Therefore, whether the property was held by Man Singh in his "individual" capacity or as a member of a bigger Hindu undivided family, his share would not devolve on Prithvi Raj Ji (HUF). In our opinion, therefore, the questions proposed are academic being covered by the a....