Commissioner Of Income Tax vs Maharaja Chintamani Saran Nath Sah Deo

Authority: High Court Date: 1984-10-17 AY: 1967-68, 1968-69, 1969-70 Section: 4, 27(ii) Acts: Income Tax Act 1961, Hindu Succession Act 1956 Result: Assessee Citation: (1985) 49 CTR (PAT) 359: (1986) 157 ITR 358 (PAT) : (1985) 20 TAXMAN 291 Justices: Uday Singha & Nazir Ahmad, JJ. Appeal No: Taxation Cases Nos. 48 to 50 of 1976
Whether the Tribunal was correct in law in determining the status of the assessee as HUF after the enactment of the Hindu Succession Act 1956, despite the assessee having inherited an impartible estate governed by lineal primogeniture --- Held Yes.

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