TMI Blog1966 (5) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the following circumstances: There was one Gopala Shetty, who was a member of an Aliyasanthana family, residing in Udipi, and he died on December 30, 1958. His wife and his seven children survived him. He made a will on December 15, 1958, and we are, in this reference, concerned with the correctness of the interpretation placed on the provisions of that will by the Income-tax Appellate Tribunal. It was contended before the Income-tax Officer that the properties of Gopala Shetty were bequeathed under the will to the family consisting of his wife, Rama Bai, and his seven children, and that the assessment should be made on that basis. But the Income-tax Officer overruled that contention and made the assessment on the interpretation th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and immovable properties out of his own free will and volition to his very dear wife, Rama Bai. He next proceeded to state that Rama Bai should take possession of all his movable and immovable properties on the strength of his will and collect all the amounts due to him and discharge the debts payable by him. The will contains a further direction that the business carried on by the testator should continue to be conducted by his wife and that she should educate the children, maintain the family, and apply the property of the estate in her own unfettered discretion for the well-being and prosperity of the members of the family. The Tribunal was of the view that the recitals in the will led to the indubitable inference that the bequest was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt moneys for the well-being and advancement of the members of the family. Those obligations, which were imposed by the will on Rama Bai, were imperative obligations and created an enforceable right in the other members of the family. in respect of those obligations. But it does not follow that, by the imposition of those obligations on the wife, there was defeasance to any extent of the bequest clearly made to the wife. In our opinion, the answer to the first question should be in favour of the Commissioner and the answer to that question is that the properties comprised in the will of Gopal Shetty did not devolve on a Hindu undivided family consisting of Mrs. Rama Bai and her children and that the bequest was to Mrs. Rama Bai subject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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