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S.K. Pushpa, Davangere vs Assessee cites

Deputy Commissioner Of Income-Tax vs Prabhat Chandra Sen on 17 June, 1992

In response to the said notice, the assessee filed a return on 31.3.2005, declaring a total income of Rs.45,000/- in her individual status. The assessee did not declare capital gains arising from the acquisition of lands by NHAI in the return filed by her on 31.3.2005. The AO observed from the copy of partition deed and assessee's letter dated 17.8.2005 that the lands were acquired by late Channappa, i.e., the father-in-law of the assessee and father of Shri S K Lingaraj and he died intestate on 14.7.1971. By following the decision of the Hon'ble Supreme Court in the case of CIT v Chander Sen 161 ITR 370, wherein it was held that the HUF or self acquired property of father, who died intestate devolves to the son and it takes the character of individual property and not HUF property, the AO held that the above lands at Shamanur has devolved to Shri S K Lingaraj in his individual status and hence, the same is not HUF property. He observed that Mr. S K Lingaraj also died intestate and hence, the property has devolved on Smt. S K Pushpa in her individual Page 3 of 15 3 ITA No.1438/Bang/2008 status only and not in HUF status. He further observed that Smt. S K Pushpa has received the entire consideration and even as per the family partition deed, the amount of Rs.20 lakhs deposited with G S Manjunath has been allotted to her only and the source for the above deposit is sale consideration received from NHAI. He also observed that as per the Khatha extract, all the lands after alienation are standing in the name of Smt. S K Pushpa and hence, she is the owner of all the above properties, as legal heir of Shri S K Lingaraj.
Income Tax Appellate Tribunal - Kolkata Cites 5 - Cited by 1 - Full Document
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