ACIT, Chennai vs. N.Ramachandran, Chennai
In the result, the appeal filed by the Revenue stands dismissed and the cross-objection of the assessee stands allowed
ITA 7/CHNY/2017[2010-11]Status: DisposedITAT Chennai24 Jul 2018AY 2010-11
Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.7/Chny/2017 & C.O. No.35/Chny/2017 (In I.T.A. No.7/Chny/2017) "नधा"रण वष" / Assessment Year : 2010-11
For Appellant: Smt. Ruby George, CITFor Respondent: Sh. N. Devanathan, Advocate
Section 148
…009. After narrating the issue and the joint family status, the former Attorney General of India observed in his opinion that the entire issue regarding family arrangement was discussed by the Apex Court in S. Shanmugam Pillai v. K. Shanmugam Pillai (1973) 2 SCC 312. The Apex Court found that the courts strongly lean in favour of a family arrangement that brings about harmony in the family and to do justice to various members and avoid future disputes. Ultimately, the former Attorney General of India found that the agreement dated 12.08.2009 was between the male heirs and there was no evidence to show that…