Case Law Details
Case Name : Ganta Vijaya Lakshmi Vs Income-tax Officer (Andhra Pradesh High Court)
Related Assessment Year :
Courts :
All High Courts Andhra Pradesh HC
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Language of the Section 54F and 54B is very clear that it relates to unmarried daughters. Here the undisputed fact is that the property is purchased in the name of married daughters. When the Legislature thought it fit to specify the words ‘unmarried daughters’, the Court cannot substitute the words. So Tribunal was right in holding that the assessee/appellant is not entitled to claim deductions under Sections 54B and 54F of the Income Tax Act with regard to the two properties purchased by her in the name of her two married daughters despite being the fact that are the only s...
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SIR,
Can you provide the full judgement of this case, because i search it but could not able to find it.
Married Daughter has become member of a new family just after getting married, therefore un-married daughters should always have prevalage.
The appellant could have purchased both properties in her own name and them could have bequeath a will in her daughters’ name so that the income tax unde section 54f could have been applied.
The legislature thought it fit to specify the words “Unmarried Daughters”, which to my mind seem to be an injustice to “Married Daughters”. When the legislature has thought it fit that all the children, irrespective of married or unmarried have a right over the property, in the absence of a will, why cannot the parent/s of a “Married Daughter” invest in property in their daughter’s name.
The law should be suitably amended to remove this disparity. We have to change with the situation.
Un-married daughter cannot be treated or considered as identical to married daughter.