Supreme Court · 1970 INSC 140 · Decided 20 July 1970
Commissioner of Income-Tax, Madhya Pradesh v. Sir Hukumchand Mannalal & CO.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 140 · [1971] 1 S.C.R. 646
- Case number
- CIVIL APPEAL No. 1774/1969
- Decided
- 20 July 1970
- Bench
- J.C. SHAH, K.S. HEGDE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Contract Act; Income Tax Act Section 26, 26A
Headnote
COMMISSIONER OF INCOME-TAX, MADHYA PRADESH v. SIR HUKUMCHAND MANNALAL & CO. July 20, 1970 . (J.C. SHAH AND K. S. HEGDE, JJ.) . Income-tax Act, 1922, S. 26-A-Partnership including two partners rcprescnting interest of same H.U.F.-If can be registered-Whether memhers of H.U.F. suffer from any Officer granted registration of the firm under s. 26A of the Incomo·tax Act, 1922. Jn 1954-55, he declined to grant such registration. The Appellate Assistant Commissioner confirmed his order on the ground that two coparceners could not represent the interest of the H.U.F. in a
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