1984 (7) TMI 91

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....tion in the departmental appeal relates to inclusion of only half of the amount of Rs. 1,06,896 in the estate of the deceased. We will first trace out the history of this amount. We have already stated above that the deceased had his own family consisting of himself, his wife and his son. This can be called smaller HUF. This smaller HUF possessed certain immovable properties as also investment in ....

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....d powers of disposition over the entire joint family property and, therefore, the entire amount passed on his death. The Controller disagreed with this view and following a decision of the Jaipur Bench of the Tribunal held that only half of the amount could be included in the estate for the purpose of estate duty. 9. Here also the department is in appeal before us. The learned departmental repres....

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....ire property over which the deceased had power of disposition passed on his death. On behalf of the accountable person, it was submitted that the above two decisions were distinguishable on the facts of the present case. 10. We have considered the submissions placed before us. We have already traced out the history of the amount in somewhat detail. It would be seen that the amount of Rs. 40,000 h....

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....ts on a partial partition also constituted any smaller HUF as was described in the deed---P.C. Balasanjanna v. Fourth GTO [1972] 86 ITR 748 (Mad.) (FB). We, therefore, hold that the deceased and his wife did not form any separate HUF outside joint Hindu family of Nandlal Shri Krishna. In the circumstances, the only conclusion possible is that the sum of Rs. 40,000 was held jointly by them. In the ....