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K.P. Narayanan (for the Estate of Late P.K. Raman of Colombo) Vs. Comm ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 23(4) and 41; Indian Succession Act, 1925 - Sections 332; Evidence Act - Sections 41

Reported in : [1975]98ITR130(Ker)

compromise, annexure ' B ', cannot be taken to be an assent under Section 332 of the Indian Succession Act, 1925. This contention is noticed by the Tribunal in the last part of paragraph 8 of its order, annexure

Anthappa (Deceased) by His Testamentary L.Rs Vs. Distinappa Alias Subb ...

Court : Karnataka

Subject : FamilyConstitution

Acts : Indian Succession Act, 1865 - Sections 332 and 832; Indian Succession Rules; Hindu Law; Adaptations of Law Order, 1950; Indian Succession Act, 1925 - Sections 3, 3(1), 3(2), 3(3), 29(2) and 392; General Clauses Act - Sections 3, 4A and 24; Constitution of India - Articles 13, 13(1), 13(3), 14, 15 and 372

Reported in : AIR2006Kant60; ILR2006KAR1576; 2006(1)KarLJ270

of India by the Governor General of India in Council in exercise of authority provided to him under Section 332 of the Indian Succession Act, 1865. remains in force and full effect in view of the provisions of … in force and full effect in view of the provisions of Section 3(1) and 3(2) of the Indian Succession Act, 1925?2. Does the notification referred to immediately herein supra stand impliedly repealed by the provisions of Section 392 of

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 … as owners, the property in. the subject-matter of the bequests. Under Sections 332 and 333 of the Succession Act, the assent of the executor to … of the Revenue, the following question was referred to the High Court of Gujarat for its opinion under Section 256(1) of the Income Tax Act. 1961:Whether the Income Tax Appellate Tribunal was right in law in holding

Crystal Developers Vs. Smt. Asha Lata Ghosh (Dead) Through Lrs. and or ...

Court : Supreme Court of India

Subject : PropertyFamily

Acts : Indian Succession Act, 1925 - Sections 2, 59, 61, 63, 211, 211(1), 212, 213, 213(1), 214, 216, 218, 218(1), 218(2), 219, 220, 221, 222, 227 235, 263, 273, 278, 297, 307, 317 and 332; ;Transfer of Property Act - Sections 41; ;Evidence Act - Sections 41 and 68; ;Code of Civil Procedure (CPC) - Order 23, Rule 3B; Indian Succession Act, 1865 - Sections 234; Constitution of India - Article 136

Reported in : AIR2004SC4980; 2005(1)ALD1(SC); 2005(5)ALLMR(SC)64; (2005)1CALLT45(SC); 2004(5)CTC121; JT2004(9)SC64; (2004)4MLJ172(SC); 2004(8)SCALE390; (2005)9SCC375

adopted the arguments advanced on behalf of defendant No. 14 and submitted that under section 211 of Indian Succession Act, 1925, the estate of the deceased testator vests in the executor from the date the will becomes enforceable, i.e. … to file statement of account and inventory periodically. To complete the title in favour of the legatee, under section 332, an assent of the executor is contemplated. This section shows that the revocation of the grant operates prospectively.

P.P. Sathya Bhama Vs. M.A. John and anr.

Court : Kerala

Subject : FamilyProperty

Acts : Code of Civil Procedure (CPC) , 1908 - Order 21, Rules 56, 58, 61, 63 and 83; Succession Act, 1925 - Sections 142, 332 and 333

Reported in : AIR1972Ker152

58, 61, 63 and 83 of Code of Civil Procedure, 1908 and Sections 142, 332 and 333 of Succession Act, 1925 - property in question attached and brought to sale in pursuance of decree obtained against one who was … to be proceeded against in execution of the decree in O. S. 6 of 1957.15. The reliance on Section 332 of the Indian Succession Act will not also help the appellant to contend otherwise. The said provision reads:--'The

Mukesh Ramanlal Gokal and Another Vs. Ashok Jagjivan Gokal and Others

Court : Mumbai

Subject : Land Acquisition

respondent Nos.1 and 2. Learned counsel placed reliance on Sections 192, 193, 301, 317 and 318 of Indian Succession Act 1925 in support of his submission that respondent Nos.1 and 2 who have acted contrary to the interest of … submission made by Mr Chinai learned senior counsel appearing for respondent No.1 and in addition submits that under Section 332 of the Indian Succession Act, assent of Executor is necessary which has been given by the Executors and

V.M. Raghavalu Naidu and Sons by Executors, C.G. Krishnaswami Naidu an ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 3, 10, 41 and 41(1)

Reported in : AIR1950Mad790; [1950]18ITR787(Mad); (1950)IIMLJ300

and when the executors of a will have become trustees and the legatees have become beneficiaries.18. Chapter 7, Succession Act, 1925, succinctly defines the duties of executors. Shortly stated it is their duty to clear the estate to pay … over the legacies. The effect of assent of the executor or administrator is stated in Chap. 7 Under Section 332 the assent of the executor or administrator is necessary to complete a legatee's title to his legacy. It

Solomon and ors. Vs. Muthiah and ors.

Court : Chennai

Subject : Property

Reported in : (1974)1MLJ53

III of 1951), which came into force on 1st April, 1951. it was the provisions of the Indian Succession Act, 1925 that applied to the succession to the property of Swaminathan which opened on his death on 29th May, … likely to cause any hardship or inconvenience sufficient safeguard is provided for in the statute itself for exemption. Section 332 of the Indian Succession Act 1865 provided that the Governor-General of India in Council shall, from time to

Adeline Maude Ellanor Catchick Nee Robertson and anr. Vs. Sunderlal Da ...

Court : Kolkata

Subject : Family

Acts : Succession Act, 1925 - Sections 307, 332, 333 and 335; ; Succession Act, 1865 - Section 269

Reported in : AIR1950Cal559

[10] of 1865). The section, practically corresponds to Section 307 of the present Succession Act, XXXIX [39] of 1925. In the present case, the will and codicil do not impose any restriction on the powers of the … executrix purported also to mortgage her life-estate.52. Reference was made to Sections 332, 333, 335, Succession Act, and it was urged that assent of the … realised and if so, when. No inventory or account which was required to in filed under Section 317, Succession Act, by the executrix, has been produced.24. The testamentary expenses would be a fairly large sum. The pecuniary legacies

V.K.S. Bawa Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1996)56ITD232(Delhi)

held.15. Chapter VIII of the Indian Succession Act, 1925 enunciates the time when the legatee's title become complete. Section 332 requires the assent of the executor or the administrator to complete the legatee's title in each case. Section … completion of the administration of the will. Our attention was also invited to Section 211 of the Indian Succession Act, 1925 in support of the contention that the property vests in the executor though he is not the owner