Supreme Court · 1973 INSC 29 · Decided 13 February 1973
C.I.T. Bihar & Orissa, Patna v. Maharaj Kumar Kaml Singh
- Court
- Supreme Court of India
- Citation
- 1973 INSC 29 · [1973] 3 S.C.R. 522
- Case number
- CIVIL APPEAL No. 297/1970
- Decided
- 13 February 1973
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Income Tax Act Section 16(3)(a)(a)(iii), 9(4)(a), 27(ii)
Headnote
Indian Income-Tax Act, 1922, ss. 16(3)(a) (a)(iii), 9(4)(a)-Hol4er of impartible estate, transferring properties of estate to his wife-fnc()me from properties whether liable to be included in i11come of assessee­ Fiction created by s. 9 ( 4 )(a) re11ders assessee liable under s. 16( 3) By an iodonture dated 23rd November, 1963, he granted to his wife two premises fer life by way of supplementary maintenance grant. If was a direct trans­ fer which was admittedly not effected for any consideration or in connec­ . ticiQ with the agreement to live apart. During the
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