Supreme Court · 1983 INSC 20 · Decided 3 March 1983
Apoorva Shantilal Shah v. Commissioner of Income Tax Gujarat-I, Ahmedabad
- Court
- Supreme Court of India
- Citation
- 1983 INSC 20 · [1983] 2 S.C.R. 492
- Case number
- CIVIL APPEAL No. 35/1982
- Decided
- 3 March 1983
- Bench
- P.N. BHAGWATI, AMARENDRA NATH SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 171
Headnote
c, D E F G B APOORVA SHANTILAL SHAH v. COMMISSIONER OF INCOME TAX GUJARAT-I, AHMEDABAD March 3, 1983 [P. N. BHAGWATI AND AMARBNDRA NATH SEN, 'JJ.J " Partial partition- lVhether the father in exercise of his right as "patrla potestas" or otherwise can effect a pa,tial partition undivided Family consisting of four members, namely, Sri Apoorva Sbantilat Shah, his wife Smt. Karuna and their minor sons Chintan and Tejat. During the assessment pertaining to the assessment year 1975-76. Shri Apoorva as a Karta of the H.U.F. made an application to the Income Tax Officer for
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