Supreme Court · 1964 INSC 253 · Decided 9 November 1964
Additional Income-Tax Officer, Cuddapah v. A. Thimmayya and Others
- Court
- Supreme Court of India
- Citation
- 1964 INSC 253 · [1965] 2 S.C.R. 91
- Case number
- CIVIL APPEAL No. 1019/1963
- Decided
- 9 November 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act
Headnote
Income-tax Act (XI of 1922), s. 25-A (I) and (2)-&~pe of. While proceedings for assessment of the income-iax of a Hindu uo­ divided family, of which the respondents were members, were pending, there was a partition in the family and a consequent ~!aim for re<:<>gnising the was made before the Income-tax Officer. The officer however proceeded to assess the tax as if there was no partition and after the order of as>essmcnt was made, passed an order recognising the partition. The amount of tax determined by the officer was questioned on appeal and before the
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