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R.RANGAYYA, T.V.RAJAGOPALA RAO
Wealth-Tax Officer – Appellant
Versus
P. s. a. Ramaswamy Chettiar – Respondent


Advocates Appeared:
C. S. Sethuraman,N. Devanathan

ORDER

T. V. Rajagopala Rao, Judicial Member - These are departmental appeals relating to the assessment years 1982-83 and 1983-84. They arise out of the separate orders of the AAC dated 17th March 1988 passed for each of the two assessment years. The only question involved in these appeals is whether Rs. 1,48,700 for the assessment year 1982-83 and Rs. 1,63,527 for the assessment year 1983-84 can be included as individual wealth of the assessee, as contended by the Revenue or should those amounts be assessed as HUF wealth in the hands of the assessee, as contended by the assessee.

2. The admitted facts are the following. The assessee is an individual. The assessment years involved are 1982-83 and 1983- 84, for which the valuation dates were 13th January 1982 and 13th January 1983 respectively. The following genealogical tree is felt essential for a correct appreciation of the point in dispute in these appeals :

  
Alagir Chettiar (died long prior to 1958)
Muthulaxmi Ammal (wife) (died in June 1983)
 
 
 
 
 
 
Ramasamy Chettiar (assessee) Manickkammal (died on 5th April 1977)
Subramania Chettiar
Dandapani Chettiar
 
 
 
 







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