Supreme Court · 1964 INSC 248 · Decided 9 November 1964
Commissioner of Income-Tax, Gujarat v. Keshavlal Lallubhai Patel
- Court
- Supreme Court of India
- Citation
- 1964 INSC 248 · [1965] 2 S.C.R. 100
- Case number
- CIVIL APPEAL No. 1022/1963
- Decided
- 9 November 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66A(2)
Headnote
GUJARAT A v. KESHAVLAL LALLUBHAI PATEL November 9, 1964 [K. SUBBA RAo, J. C. SHAH AND s. M. Sumi. JJ.] Income Tax Act, 1922 (11of1922)-Self-acquired property thrown int.? 11.UF. Hotchpotch-Thereafter partition effected amongst member•· H.U.F.-Whether property transferred to swore an affidavit to the effect that he was throwing all his self-acquired properties into the common hotchpotch of the Hindu undivided family consi•ting of hi1Melf arul hill two soru;. t one a major and the other a minor. On June 12, 1951, an oral partition""' effected between
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