Supreme Court · 1961 INSC 222 · Decided 18 July 1961
Commissioner of Income-Tax, Bombay City Ii v. Shakuntala and Two Others ETC.
- Court
- Supreme Court of India
- Citation
- 1961 INSC 222 · [1962] 2 S.C.R. 871
- Case number
- CIVIL APPEAL No. 125/1960
- Decided
- 18 July 1961
- Bench
- S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23A
Headnote
S.C.R. SUPREME COURT REPORTS s7i COMMISSIONER OF INCOME-TAX, BOMBAY CITY II v . SHAKUNTALA AND TWO OTHERS ETC. (S. K. DAS, M. HrnAYA'.l'ULLAH and J. C. SHAH, JJ.) Jncome-~f.1ax-8hares 1egistered in names of members of Hindu undivided family-Undistributed incorne deemed to be distributed dividrnd- ~'ere held in the nan1es of different members of the family. For the assessment year 1949-50 the Income. tax Officer applied ,the provisions of s. 23A of the Income-tax Act, 1922 (as it stood at that time) and ordered that the undisuibuted portion of the assessable income of the company in the
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