TaxTMI 
TaxTMI 
1986 (8) TMI 117
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....sary to state in brief the facts of the case relating to the above issue. 3. This is the case of an HUF styled as M/s Col. Raja Jagatbir Singh & Sons of which Col. Raja Jagatbir Singh was the Karta. The HUF consisted of the Karta himself and his wife Rani Hemlata and son Ranbir. There was another widow Smt. Balbir kaur who had separated on receipt of certain assets from the family. The HUF, therefore, consisted of three members as aforesaid. The Karta of the HUF died on 30th March, 1973. There was no actual partition of the family assets during the lifetime of the Karta of the HUF. There is no such suggestion that there was any such partition even after the death of the Karta. It was claimed before the WTO that in view of the proviso bel....
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....Court in the case State of Maharashtra vs. Narayan Rao Sham Rao Deshmukh & Ors. (1985) 46 CTR (SC) 349 and contended that unless the female member or a male member claiming through her separates from the family fold, the share of the deceased in the HUF property will not diminish the assets of the HUF. He, therefore, supported the orders of the authorities below. 6. We have very carefully considered the rival submissions. It is not necessary for us to consider the judgments of the Mysore and Gujarat High Courts on the face of two judgements of the Supreme Court. We have already noted earlier that there was no claim for separation by the female member of the family after the death of the Karta. In both the cases before the Supreme Court, ....
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....arate herself from the family. A legal fiction could no doubt ordinarily be carried out to its logical end to carry out the purposes for which it is enacted but it cannot be carried beyond that. The substance of the decision, therefore, is that a lady cannot be said to have ceased to be a member of the family on the death of a male member of the family whose interest in the family property devolves on her without her volition to separate herself from the family. Claim for separation from the family fold by such female member is, therefore, a necessary condition for excluding her share in the HUF properties under s. 6 of the Hindu Succession Act, 1956. Their Lordships of the Supreme Court reversed the judgment of the High Court as there was ....
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....ent in the case of Addl. CIT vs. Gurjargravures P. Ltd 1978 CTR (SC) 1 : (1978) 111 ITR (SC). According to him, there was neither any claim before the WTO nor facts for the determination of the claim were available on record. He, therefore, contended that the ground has rightly not been admitted by the AAC for all the years. He further contended that the ground is misconceived in as much as the assessee has not challenged the non-admission of the ground but has contested the same on merits. The ld. counsel for the assessee contended that it being a legal issue could be raised at any stage of the proceedings. 9. In our opinion, the ground deserves to be dismissed. In the ratio of the judgment of the Supreme Court in the case of Gurjargrav....
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....ons and one generation had already expired and the right of enjoyment of the present generation was decreasing year to year and, therefore, the value may be decreasing substantially. For the asst. yr. 1970-71, the WTO had adopted the value of these lands at Rs. 3,000 per acre. Taking into consideration the increase in the value of the landed properties, the WTO fixed the value of these lands on the valuation dates relevant to the asst. yrs. 1974-75 to 1978-79 under appeal at Rs. 3,500 per acre. This has been confirmed by the AAC. 12. The submission by the ld. counsel for the assessee is that the assessee HUF has right to enjoy the property for a limited period i.e. it was limited to two generations and one generation had already expired ....