1960 (4) TMI 98

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..... hedule to section 2 of the Indian Finance Act, 1955. This schedule provides that exempt limit shall be - (i) in the case of every Hindu undivided family which as at the end of the previous year had - (a) at least two members entitled to claim partition... 8,400 (b) at least four members entitled to claim partition...12,600 Provided that in the case referred to in sub-clause (a) none of the members and in the case referred to in sub-clause (b) none of the minimum number of four members, - (a) is less than eighteen years of age, or (b) is lineally descended from another member or along with another member is lineally descended from any other living member of the family not entitled to claim partition. The Income Tax Officer rejected t .....

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..... ent of the assessee as correct. Even under the Hindu law a female can form a line of descent with respect of her stridhan property. In our opinion there is no reason why a son should not be "lineally descended" from his mother within the meaning of condition (b) of clause (i) of the proviso to Part I of the First Schedule of the Finance Act. This view is supported by the latter part of clause (b) wherein the words used are "lineally descended" from any other living member of the family not entitled to claim partition. The language of this clause clearly shows that lineal descent is possible from female members who may not be entitled to claim partition of joint family property. In Jowitts Dictionary of English Law the ex .....

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..... "lineal descendant" of his mother or grandmother, respectively, irrespective of the question whether the mother or the grandmother can form a line of succession in Hindu law. In our opinion, the principle of this decision is correct, and applying this principle to the present case, we hold that the Appellate Tribunal was right in making the view that the Hindu undivided family cannot get the benefit of the higher exemption limit of ₹ 12,600 under the First Schedule. We accordingly answer the question of law referred to the High Court against the assessee and in favour of the Income Tax Department. The assessee pay the costs of this reference. Hearing fee ₹ 250. Reference answered accordingly.
Case laws, Decisions, .....

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