Supreme Court · 1974 INSC 240 · Decided 12 November 1974
C. Krishna Prasad v. C.I.T. Bangalore
- Court
- Supreme Court of India
- Citation
- 1974 INSC 240 · [1975] 2 S.C.R. 709
- Case number
- CIVIL APPEAL No. 1553/1970
- Decided
- 12 November 1974
- Bench
- HANS RAJ KHANNA, A.C. GUPTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 256(1)
Headnote
F G. H C •. KRISHNA PR.ASAD v. C.I;T; BANGALoRE NDYembtr 12~ .. 1974. {H; R. KHANNA, .Ao C. GUPTA; JJ~] . ,lrldiai: Inca~. 111:11 Aci, 1922-Sec. 2(31).....;H/nd~· undivided famil;y.....;Whetlie; a smg/e unmarrlell· person can constitute an HUF •. · · · by ti!~ D~part­ ment. !!nd an orde~. u/s ~5,A of the Indian ·1ncom~-~l\X Act, J922 was PasSed re· cogmsmg the partition with effect from Nov. 1, 1958; · · 0n the ctate ofJ.>a~ition·and during .the iieriod e~diils March 31, 1964. the
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