1986 (9) TMI 23

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....(1) of the Income-tax Act, 1961, (for short, " the Act ") to decide the following question of law: " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the property left by a Hindu governed by the Mitakshara school of Hindu law will devolve on his widow and not to the Hindu undivided family of the only separated son and thus the income from....

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.... Golcha initially was the karta of a Hindu undivided family consisting of his two sons and some other members. There was a partial partition as a result of which Sohan Mal Golcha separated from his sons. Thereafter, Sohan Mal Golcha constituted a Hindu undivided family comprising of himself, his wife and unmarried daughter, his sons having already separated. The said Sohan Mal Golcha held certain ....