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SATISH CHANDRA, H. N. SETH
Controller Of Estate Duty – Appellant
Versus
Kalawati Devi – Respondent
Satish Chandra, C.J.
1. ONE Ram Swarup died on 19th December, 1971, leaving behind his widow, Smt. Kalawati Devi, and one married daughter, Smt. Usha, to succeed to his estate. The widow, as an accountable person, filed a statement of the estate under the E.D. Act. She claimed that in the HUF properties her husband had a one-third share, which alone passed on his death to herself and her daughter. This plea was repelled. The Asst. Controller held that the deceased was the exclusive owner, and so the entire property passed on his death. The matter was taken up in appeal. The Appellate Controller confirmed the finding of the Asst. Controller. The accountable person took up the matter to the Income-tax Appellate Tribunal. There reliance was placed on Section 6 of the Hindu Succession Act, 1956. The Tribunal held :
"In the present case, the property had come to the family of the deceased on a partition of the bigger HUF. It was, therefore, joint family property and was treated as such in the income-tax assessments. Merely because the deceased was the sole male coparcener in the family, it would not mean that the character of the property underwent any change. The wife had a rig
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