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Commissioner of Income-tax Vs. Estate of V.L. Ethiraj (by Official Tru ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 160(1), 161, 161(1) and 168; Indian Succession Act, 1925; Official Trustees Act, 1913 - Sections 7(6)

Reported in : (1980)16CTR(Mad)238; [1979]120ITR271(Mad)

of Madras for the probate of the aforesaid will of the deceased under Section 222 of the Indian Succession Act, 1925, read with Section 7(6) of the Official Trustees Act, 1913, in O.P. No. 21 of 1961, and probate … I.T. Act, 1961. It also held that the official trustee was a representative assessee as contemplated in Sections 160(1)(iii) and 160(1)(iv) and as such he has to be assessed only in the manner indicated in Section 161(1)

K.R. Patel (Dead) Through Lrs. Vs. Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11(1), 160, 168 and 256(1); Bombay Public Trust Act, 1950 Sections 17, 18, 19, 20, 21, 29 and 36; Indian Succession Act, 1925 - Sections 2, 211, 222, 302, 317 and 366; Mussalman Wakf Validating Act, 1913; Official Trustees Act, 1913 - Sections 7(6); Income Tax Act, 1922 - Sections 4(3), 41 and 176(4); Administrators General Act, 1963

Reported in : AIR1999SC3203; [1999]239ITR738(SC); JT1999(6)SC293; 1999(5)SCALE249; (1999)7SCC26; [1999]Supp2SCR44

trustees as trustees under the terms of the Will as well as under Section 211(1) of the Indian Succession Act, 1925. It was also held that the trust was public trust. The trust was registered on December 29, 1964.7. … who have been impleaded as appellants.11. The question that arises for consideration is if the provisions of Section 160(1)(iv) read with Section 161(i) would apply as contended by the assessee, or Section 168 of the Act as

Ranchhoddas Govinddas Banatwala

Court : Mumbai

Subject : Family

Reported in : (1976)78BOMLR219; 1976MhLJ636

other than a liquidated sum of money is a debt as contemplated by Part X of the Indian Succession Act, 1925, so as to enable the Court to issue a succession certificate in respect thereof.2. The facts which have … sum of money or a security falling within the definition of that term given in Sub-section (2) of Section 370 of the Indian Succession Act, 1925. Accordingly, this petition was placed before me for hearing. As this … In 'Crazies on Statute Law', seventh edn., it has been observed (p. 160) :Ordinary dictionaries are somewhat delusive guides in the construction ol statutory terms.and

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 … 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. … of estates of those dying intestate are made assessable as per Section 160(1)(iii) of the IT Act as representative assessee -as persons appointed by or

K. R. Patel Vs. Commissioner of Income-tax

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (1999)155CTR(SC)585

as trustees tinder the terms of the will as well as under section 211 (1) of the Indian Succession Act, 1925. It was also held that the trust was a public trust. The trust was registered on 29-12-1964.6. Executors … who have been impleaded as appellants.10. The question that arises for consideration is if the provisions of section 160(1)(iv) read with section 161(1) of the Act would apply as contended by the assessee, or section 168 of

K. R. Patel Vs. Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : [1999]106TAXMAN151(SC)

trustees as trustees under the terms of the will as well as under Section 211(1) of the Indian Succession Act, 1925. It was also held that the trust was public trust. The trust was registered on December 29, 1964.Executors … Trust, who have been impleaded as appellants.The question that arises for consideration is if the provisions of Section 160(1)(iv) read with Section 161(i) would apply as contended by the assessee, or Section 168 of the Act as

Radheshyam Basak Vs. Santosh Kumar Basak and ors.

Court : Kolkata

Subject : Civil

Acts : Succession Act, 1925 - Sections 265, 372 and 388(1); ;Calcutta (West Bengal) Civil Rules, 1935 - Rule 317(1); ;Calcutta (West Bengal) Civil Order, 1935; ;Calcutta High Court (Appellate Side) Rules - Rules 7 and 9; ;Code of Civil Procedure (CPC) , 1908 - Section 115

Reported in : AIR1977Cal17

of 24-Parganas have been invested with the functions of the District Judge under Section 388(1) of the Indian Succession Act, 1925 within the local limits of Sadar Munsif of Alipore under the Government of West Bengal Judicial Department Notification … jurisdiction of the Court below.8. Mr. Chakraborty next refers to a decision reported in (1886) 14 Ind App 160 (PC), (Meenakshi Naidoo v. Subramaniya Sasty). In this case it was held that 'the question of High Court's

The Commissioner of Income Tax Madurai Vs. Smt. P. Manonmani, Karur

Court : Chennai

Subject : Family

Acts : Succession Act, 1925 -- Sections 2(a)(2), 57, 58, 211, 218 to 220, 254, 305 to 315 and 332; Income Tax Act, 1961 -- Sections 68, 160 and 168; Wealth-tax Act, 1957 -- Sections 19A

Reported in : 2000(2)CTC1; [2000]245ITR48(Mad)

the Explanation. Neither term has been defined in the Act. One has necessarily to look to the Indian Succession Act for ascertaining their meaning. 'Administrator' is defined in S. 2(a) of that Act. as 'a person appointed by … ORDERJudgement pronounced by R. Jayasimha Babu, J.1. The reference before us concerns the true scope of Section 168 of the Income-tax Act, as to whether it's application is confined to income of estates of deceased … respect of estates of those dying intestate are made assessable under S. 160(1)(iii) of the Income-tax Act as representative assessees- as persons appointed by or

Mahamaya Dassi Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 26, 161, 164, 168 and 256; ;Indian Succession Act, 1925 - Section 247

Reported in : [1980]126ITR748(Cal)

order to examine this question, it may be relevant to refer to the relevant provisions of the Indian Succession Act, 1925.18. Section 2 of the Indian Succession Act, 1925, provides the definition and Sub-clause (a) of Section 2 defines … urged before him that Sm. Mahamaya Dassi was a representative assessee under Clause (iii) of Sub-section (1) of Section 160 of the I.T. Act, 1961, and the assessment had to be made under Section 161 but not under

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 … Court has laid down, inter alia, that when members of the Hindu Undivided Family agree among themselves that 160 CIVIL APPEAL NOS.1021-1026 OF2013 ETC. a particular property shall be thereafter be subject of ownership in certain defined