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A.KALYANASUNDHARAM, H.S.AHLUWALIA
Smt. Sajjan Kumari – Appellant
Versus
Wealth-tax Officer – Respondent
Per Shri A. Kalyanasundharam, Accountant Member - These axe several appeals for several years by the assessee involving the same issues and, therefore, they are disposed of by a common order. The issues that have been raised by the assessee are as under :
1. Whether the property, which was belonging to the HUF comprising of the assessee’s husband, the assessee and the mother of the deceased continue to remain a HUF property even after the death of her husband in the absence of any male members ?
2. Whether the adoption of son effected subsequent to the death of the husband takes effect from the date of adoption or from the time of death of the husband of the lady, in which case HUF status continues in respect of the property ?
3. Whether it was proper to hold that on the death of the husband the ladies received the property by succession and thereby the adoption does not have the effect of divesting of the property already vested in the hands of the female members ?
The brief facts of the case are that the property consisting of lands in Dudu Garden at Sansar Chandra Road, Jaipur was received several years back by late Shri Jaswant Singh and had the character of impartibility. Aft
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