Case Law Details
CIT Vs. Smt. Sandhya Rani Dutta (Supreme Court)
Explore the Supreme Court judgment in the case of CIT Vs. Smt. Sandhya Rani Dutta, addressing pivotal questions on Hindu personal law. The ruling asserts that, according to the Dayabhaga School, a male presence is essential for the constitution of a Hindu Undivided Family (HUF). Delve into the detailed analysis of the case, where the court examines whether female heirs can form a joint Hindu family by agreement and impress upon inherited property the character of joint family property. Gain insights into the court’s interpretation and its impact on income tax assessments for the assessees involved.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
These appeals arise from a judgment delivered by the High Court at Patna (Ranchi Bench) on an income tax reference at the instance of the Revenue. The three questions the High Court was called upon to consider read thus:
(i) Whether on the facts and in the circumstances of the case, female heirs of a Hindu governed by the Dayabhaga School of Hindu Law dying intestate could form a joint Hindu Family by means of agreement ?
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