Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1999 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (3) TMI 75 - SC - Income TaxWhether, on the facts and circumstances of this case, sub-section (1) or sub-section (2) of section 15 of the Hindu Succession Act, 1956, will apply? Held that:- In the present case, it is not in dispute that both Indro and Santi inherited this property from their mother, hence inherited this property as a female from her mother. Thus on the facts of this case succession clearly falls under sub-section (2). Hence, we have no hesitation to hold that on the facts of this case, the property would devolve after the death of Santi not on the heirs of her pre-deceased husband but would devolve on Indro. This legal principle has wrongly been decided by all the courts below including the High Court. Appeal allowed.
|