1986-ITR-159-124 , 1986 (TLS)517288

HIGH COURT OF CALCUTTA

Coram : D. K. Sen, G. N. Ray

Income-Tax Reference 135  Of  1977

(JUNE 24, 1985)

COMMISSIONER OF INCOME-TAX VS. A. GHOSH

G. N. RAY, J.

( 1 ) IN this reference under Section 256 (1), Income-tax Act, 1961, at the instance of the Revenue, the following questions have been referred for the opinion of the court :" (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income derived from the estate of the deceased husband of the assessee and credited to her personal bank account was not income distributed to, or applied to the benefit of, a specific legatee and it could not, therefore, be included in the personal assessments of the assessee under Section 168 (4), Income-tax Act, 1961 ? (2) Whether, in the alternative, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the administration of the estate was not completed since the estate duty payable on the estate remained unpaid till the end of the relevant previous years and, therefore, the income from the estate was not includible in the personal assessments of the assessee