COMMISSIONER OF INCOME TAX Vs. MAHARANI GYAN MANJURI KUARI

JUDGEMENT

(1.) -

(2.) THE question to be decided in this reference has been formulated by the Income-tax appellate Tribunal in these words :-

(3.) MR. Dutt, the learned Standing Counsel for the Income-tax department, contends that this section is wholly inapplicable to the present case on two grounds which are stated to be these : (1) because Section 14 (1) contemplates that the receipt should be from the joint income of the family and not otherwise, whereas the income from an impartible zamindari is the absolute property of the incumbent of the estate unlike the income of an ordinary joint family estate which forms part of the joint family property; and (2) because the assessee as the mother of the holder of the estate has no vested right to receive maintenance out of the property of the holder, but her right to maintenance is based upon the sons personal obligation to maintain his aged parents.