Supreme Court · 1973 INSC 141 · Decided 16 August 1973
C.I.T. Bombay v. Onkarmal Meghraj (H.U.F.) & ORS.
- Court
- Supreme Court of India
- Citation
- 1973 INSC 141 · [1974] 1 S.C.R. 391
- Case number
- CIVIL APPEAL No. 2263/1969
- Decided
- 16 August 1973
- Bench
- HANS RAJ KHANNA, A. ALAGIRISWAMI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Indian Income Tax (Amendment) Act 1953-S. 34(3)-11$ scope. 391 16 person'1:i constituted a partnership firm under an agreement dated 19-5- 1930. Out' of the 16 partners, 3 were outsiders and 13 were members of 3 Hinclu Undivided Families. Though the firm. consisted of 3 Hindu Undivided Families, to 1941-42, the Income Tax Department asseosed the 13 persons not as individuals but as 3 Hindu Undivided Families. on the basis of a settle­ ment between them and the department. After 1941-42, all the 16 personS were to be individually assessed. Nevertheless, the Income Tax Officer
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)