1979 (5) TMI 35

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....neal descendant's share from the purpose 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 onl....

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....at apart from the son of the deceased two grandsons were 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....

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....34(1)(c) aggregated the 2/3rd share of he deceased's son and 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 ....