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Issues:
1. Whether the deceased had coparcenary interest in the property of the HUF. 2. Inclusion of deceased's interest in the coparcenary property under the Estate Duty Act, 1953. Analysis: The case involved a dispute regarding the inclusion of the deceased's coparcenary interest in the HUF property under the Estate Duty Act, 1953. The deceased, a widow, had not claimed partition of the joint family properties before her death. The Assistant Controller included a portion of the joint family assets as the deceased's coparcenary interest in the assessment. The accountable person contested this inclusion, arguing that after the Hindu Succession Act, the coparcenary interest was not chargeable to estate duty. The Appellate Controller accepted this argument, relying on the judgment in CED v. Alladi Kuppuswami. The Supreme Court in the Alladi Kuppuswami case held that a Hindu widow succeeding to the interest of her husband in a coparcenary possessed a coparcenary interest as per the Estate Duty Act. The court emphasized that on her death, her interest must be deemed to pass and be subject to estate duty. The court also outlined the valuation method for such interests under section 39 of the Act. The Gujarat High Court in Suketu Jayantilal Shah v. CED and Goswami Vrajraiji Ranchhodlalji Maharaj v. CED further clarified the rights of widows in coparcenary property. The court held that widows acquiring the interest of their deceased husbands under the Hindu Women's Rights to Property Act became absolute owners of the estate, with rights of full ownership. Therefore, their interests were deemed to pass on their death and were subject to estate duty. The court also highlighted that the widow's interest was not subject to double sharing under different laws, emphasizing the importance of the Hindu Women's Rights to Property Act in determining their entitlements. Based on the legal precedents and principles outlined by the courts, the Appellate Tribunal reversed the Appellate Controller's decision, ruling that the deceased did have a coparcenary interest in the HUF property, which passed on her death and was includible in the chargeable estate under the Estate Duty Act. The Tribunal reinstated the Assistant Controller's order, allowing the appeal of the revenue.
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