TMI Blog1955 (8) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... Act of 1951 ? The facts of the case are these : The assessee, Messrs. Dhannalal Devilal of Jaipur, filed a return for the assessment year 1951-52, and claimed the benefit of the higher exemption limit as provided in paragraph A in Part I of Schedule I of section 2 of the Finance Act of 1951. The firm in question was at that time owned by two minors named, Sita Ram and Madhav who were members of an undivided Hindu family. Further at the relevant time this family had two other members, namely, the widowed mother and the widowed grandmother of the two minors. The question arose whether in view of the existence of these ladies, and particularly the widowed mother, the assessee could claim the higher exemption limit of ₹ 7,200. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The first question, therefore, that arises for determination is who are the members of an undivided Hindu family, and in particular whether females are also members of an undivided Hindu family. It is clear that all males who are joint are members of a Hindu undivided family. So far as females are concerned, it has been held that wives of male members of undivided Hindu family and unmarried daughters of male members of undivided family are also members of the Hindu undivided family. In Vedathanni v. Commissioner of Income-tax, Madras [1933] 1 ITR 70 , it was held that widows entitled to maintenance are dependent members of an undivided Hindu family. Paragraph 549 of the Principles of Hindu Law by D.F. Mulla, nth Edition, speaks of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re that it is not possible to say on the face of the Act that no female can be a member. The Bombay High Court, on the other hand, in Laxminarayan's case1 having held that the assessee, his wife and mother were a Hindu undivided family, arrived too readily at the conclusion that the income was the income of the family. It is clear, therefore, from these authorities that wives or widows of male members of an undivided Hindu family and unmarried daughters of male members of an undivided Hindu family are members of the family, though they may not be coparceners. Now we have to see whether the assessee, which is admittedly an Hindu undivided family consisting of two minor sons and their mother and grandmother, is entitled to the high ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neally descended from her or not ? If they can be said to be lineally descended from her, the third condition is not satisfied, and the assessee would not be entitled to the higher limit of exemption. The Appellate Tribunal held that the minors were not lineal descendants of their mother, and their reasoning was given in these words : A son may be a descendant of the mother. A female under the Hindu law cannot form a line of succession: The privilege is given only to a male. The two minor sons cannot be said to be lineal descendants of the mother or the grandmother, although they might be mere descendants of the mother or the grandmother. The emphasis by the Appellate Tribunal seems to have been on the word lineal and the reason w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout any deviation. Section 25 of the Indian Succession Act defines lineal consanguinity , while section 26 defines collateral consanguinity . Where the descent is by lineal consanguinity, one may call it a lineal descent, and the person so descending is a lineal descendant. But where the relationship is by collateral consanguinity, one may be a descendant of the other, but he cannot be said to be lineally descended. That is, to our mind, the distinction between lineal descendant and descendant. It has nothing to do with the ability or otherwise of a Hindu female to form a line of succession. The same difference may be explained in other words. Lineal consanguinity is when two persons are connected in one straight line, whether desc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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