TaxTMI 
TaxTMI 
1979 (5) TMI 35
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....pose of aggregation under s. 34(1)(c) of the ED Act, 1953, hereinafter referred as the Act. The order under appeal is dt. 27th June, 1977 and it is the estate of late Sh. P.C. Jain which is the subject-matter of Ed. The date of death is recorded as 27th March, 1974 and the Accountable Person is Harinder Kumar Jain. 2. From the AC's order, we find that the only agitation taken again the assessment....
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....re also lineal descendants. It was, therefore, urged that the share of wife of the son of the deceased should have been excluded. The AC however, rejected such contention and held that for the purpose of determining the interest of the deceased in his HUF properties, s. 7 envisages notional partition and on such partition the person(s) entitled to share was the deceased's widow and his son only. ....
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....nd grandson over-ruling the contention that 1/9th share of the son's wife who was not a lineal descendant should have been excluded for the purpose of aggregation. The AC and the Tribunal took the view that the order of rectification was not appealable. On a writ, the Calcutta High Court held that in the case of death of the Karta of a HUF governed by the Mitakshara Law, in order to ascertain the ....