Supreme Court · 1965 INSC 252 · Decided 17 November 1965
Commissioner of Income-Tax, Assam v. Nandlal Aggarwal & ANR.
- Court
- Supreme Court of India
- Citation
- 1965 INSC 252 · [1966] 2 S.C.R. 612
- Case number
- CIVIL APPEAL No. 820/1964
- Decided
- 17 November 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66A(2)
Headnote
OF INCOME-TAX, ASSAM V. NANDLAL AGGARWAL & ANR. November 17, 1965 (K. SUBBA RAo, J. C. SHAH AND S. M. S!KRI, JJ.) Indian Income-tax Act (11 of 1922), s. 40-Two guardians appointed for two minors-Hindu undivided famUy or individual, assessment. The two respondents were appointed The guardians filed a return on behalf of the minors in the status of a joint Hindu family. The Income-tax Officer assessed the guardians under s. 23(3) read with s. 41 of the Income­ tax Act. Later the Court allowed the guardians to keep and submit separate accounts thereafter for each
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