HOMI JEHANGIR GHEESTA vs COMMISSIONER OF INCOME-TAX, BOMBAY — 1991 PTD 288

Citation: 1991 PTD 288

Court: Supreme Court of India

Year: 1960

Decision Date: 1960-09-22

Parties: HOMI JEHANGIR GHEESTA vs COMMISSIONER OF INCOME-TAX, BOMBAY

Headnotes

Case cited as 1991 PTD 288

Judgment Text

Court Name: Supreme Court of India Judge(s): S. K. Das, J. C. Shah, Muhammad Hidayatullah Title: HOMI JEHANGIR GHEESTA vs COMMISSIONER OF INCOME-TAX, BOMBAY Case No.: Civil Appeal No.24 of 1958 Date of Judgment:1960-09-22 Reported As: 1991 PTD 288 Result: Appeal dismissed Judgment ORDER S.K. DAS, J.---For the assessm ent year 1946-47 the appellant Homi Jehangir Gheesta was assessed to income-tax on a total income of Rs.87,500 under section 23(3) of the Indian Income- tax Act, 1922. The circumstances in which he was so assessed were the following:-- "The appellant's case was that M.H. Sanjana, maternal-grandfather of the appellant, died on or about 10th May, 1920. There was litigation between his widow Cursetbai and Bai Jerbanoo, Sanjana's daughter by his first wife about the validity of a will left by Sanjana. Bai Jerbanoo was the appellant's mother. The litigation was compromised and the appellant's mother got one-third share in the estate left by Sanjana the total value of which estate was about Rs.9,88,000. Bai Jerbanoo died in 1933, leaving her husband, Jehangirji (appellant's father), her son, Homi (appellant) and a daughter named Aloo. It was stated, though there was no evidence thereof, that Bai Jerbanoo left an estate worth about Rs.2,10,000 when she died. The appellant was a minor at the time of his mother's death. He had two uncles then, Phirozeshaw, and Kaikhusroo. Phirozeshaw was the eldest member of the family. On his mother's death the appellant's share of the…

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