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Ganganapalli Moorthanna Vs. Ganganapalli Chinna Ankiah and ors.

Court : Andhra Pradesh

Subject : Trusts and Societies

Acts : Trusts Act, 1882 - Sections 6; Succession Act, 1925 - Sections 159; Hindu Law; Evidence Act, 1872 - Sections 115; Limitation Act, 1963 - Sections 64 and 65

Reported in : AIR1975AP97

not invalidate 'will' - held, will and trust are enforceable. (ii) Enforceability of trust - Section 159 of Succession Act, 1925 - testatrix gifted some property included in trust - disposal of part of property did not made trust

Commissioner of Income Tax Vs. P. Visalakshi

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(29), 9, 26, 28, 159 and 160; Gift Tax Act, 1958 - Sections 4

Reported in : (1996)130CTR(Mad)488; [1996]217ITR282(Mad)

the Expln. to s. 168 of the IT Act, 1961, means an executor as known under the Indian Succession Act, 1925, as well as an administrator known under the Indian Succession Act and, what is more, any other person … special cases of tax liability and incorporates a general provision under s. 159 falling under the said Chapter that where a person dies, his legal … during the previous year in which his death took place. (2) The assessment of an executor under this section shall be made separately from any assessment that may be made on him in respect of his own

Navnit Lal Sakarlal Vs. Commissioner of Income-tax

Court : Supreme Court of India

Subject : Direct TaxationFamily

Acts : Income-tax Act, 1961 - Sections 53, 55, 159, 168 and 256(1); Succession Act, 1925 - Sections 211(1), 332, 333 and 366

Reported in : AIR1992SC466; (1991)100CTR(SC)125; [1992]193ITR16(SC); JT1991(4)SC186; 1991(2)SCALE893; (1992)1SCC185; [1991]Supp1SCR585

clearly enunciated by Viswanatha Sastri, J. in Raghavalu Naidu, cited earlier, in these words:Chapter VII of the Indian Succession Act, 1925, succinctly defines the duties of executOrs. Shortly stated, it is their duty to clear the estate - to … High Court, was as to whether Sakarlal Balabhai could be treated as an 'executor' within the meaning of Section 159 of the Income Tax Act, 1961, considering that the will had not named any executor and that Sakarlal

H.H. Maharani Vijaykunverba Saheb Vs. Commissioner of Income-tax, Guja ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Sections 159, 168, 168(1), 168(2) and 168(4)

Reported in : (1982)1GLR212; [1982]136ITR18(Guj)

the relevant provisions of the income-tax were required to be read along with the provisions of the Indian Succession Act, 1925, and that since under the latter Act, only such estate vested in legal ownership in the executors in … v. James Anderson : [1964]51ITR345(SC) ). 20. In the present Act, s. 159 replaced s. 24B and it provides a machinery for the assessment of … is the income of the 'estate' of a deceased person and 'estate' for the purposes of the said section would mean the whole and not part of the estate, (iv) there was only one assessable entity, namely,

Lokanath Bhoi Vs. Gaya Prasad Bhoi and Two ors.

Court : Orissa

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 115; India Succession Act, 1925 - Sections 384 and 388; Orissa Civil Court's Act, 1984 - Sections 16, 18 and 20

Reported in : AIR2004Ori176; 98(2004)CLT328

Nos. 1 and 2 filed Misc. Succession Case No. 60 of 1994 under Section 383 of the Indian Succession Act, 1925 (in short, 'the Succession Act') for revocation of the succession certificate granted by the Civil Judge (Senior Division), … made by the High Court with the previous sanction of the State Government. Therefore, as per Notification No. 159 of November, 1961 of the High Court of Orissa such authorisation has been made in favour of all

Cauvery Belliappa (Since Deceased) By L.Rs. and Another Vs. B.B. Cheng ...

Court : Karnataka

Subject : Land Acquisition

as the proof of the Will is concerned, he would point out that Section 63 of the Indian Succession Act, 1925 requires a Will to be attested by two witnesses. In the present case on hand, it cannot be … SCW 6523; 2. Pentakota Satyanarayana's case; 3. Sridevi and Others v Jayaraja Shetty and Others 2005(2) Kar. L.J. 159 (SC) : AIR 2005 SC 780: 2005 AIR SCW 605 : (2005)2 SCC 784. In this regard, the

Commissioner of Income-tax, Shilong Vs. Jai Prakash Singh

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-Tax Act, 1961 - Sections 2(29), 43(2), 139(4), 142(1), 143(2), 159, 162 and 167; Code of Civil Procedure (CPC) , 1908 - Sections 2(11); Indian Income Tax Act, 1922 - Sections 3, 4, 22(1), 24-B, 34 and 38; Excess Profits Tax Act

Reported in : 1996IIIAD(SC)118; AIR1996SC1303; (1996)132CTR(SC)262; [1996]219ITR737(SC); JT1996(3)SC356; 1996(2)SCALE832; (1996)3SCC525; [1996]3SCR377

Also to current assessment years. A. Y. : 1965-66 to 1967-68 Income Tax Act 1961 s.159 - INDIAN SUCCESSION ACT (39 OF 1925), Section 276: [S.B. Sinha, Lokeshwar Singh Panta & B. Sudershan Reddy, JJ] Forgery of Will

Supriyo @ Supriya Chakraborty Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

any person whose marriage is solemnized under this Act shall be regulated by the provisions of the Indian Succession Act 1925. Section 21A provides a special provision in certain cases. The provision states that Sections 19, 20 (to the extent … prominent effects of classifying actions as ‘private’ is that such actions are protected from regulation by the State. 159 Paragraphs 90 and 157 and conclusion (F) of Justice DY Chandrachud’s opinion; paragraph 46 of Justice RF Nariman’s

V. Kalyanaswamy (D) by Lrs. Vs. L. Bakthavatsalam (D) Thr. Lrs. .

Court : Supreme Court of India

Subject : Land Acquisition

life estate holder. In this context, no doubt, we must clarify one aspect. Section 119 of the Indian Succession Act, 1925 (hereinafter referred to as the “Indian Succession Act’, for short) deals with the date of vesting of legacy … it as implicit in the concept of declaration. Sadasiva Iyer, J., in Soun-dararaian v. Arunachalam Chetty [(1915) ILR39Mad 159 (PC)]. said that the expression “clearly expressed” used by the Privy Council in Suraj Narain v. Iqbal Narain

Asstt. Commissioner of Wealth Tax Vs. Smt. Mrunalinidevi Puar of Dhar

Court : Income Tax Appellate Tribunal ITAT Indore

Subject : Direct Taxation

Reported in : (2007)106ITD541Indore

Act so in order to find out its true meaning aid is necessarily to be taken from Indian Succession Act 1925 in which "executor" is defined as "a person to whom the execution of the last will of the … taxation of the income of the deceased can be made to Sections 159 to 168. In the present case, Section 168 which is a complete … in all these appeals.4. The Hon'ble High Court further noted that the appeal filed by the revenue under section under Section 27-A of the Wealth Tax Act against an order, dated 27/10/98, passed by I.T.A.T. in W.T.A.