Supreme Court · 1964 INSC 249 · Decided 9 November 1964
Commissioner of Income-Tax, Madras v. M. K. Stremann, Madras
- Court
- Supreme Court of India
- Citation
- 1964 INSC 249 · [1965] 2 S.C.R. 106
- Case number
- CIVIL APPEAL No. 1105/1963
- 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
Headnote
Income-tax Act, 1922 (11 of 1922)-Partition detd-Contairung reel" tal that self-acquired prop.,ty already blended with Joint Hindu family pro­ perty-Only evidence of blending whether sufficient to show paNition mlid to justify an order under s. 25A-Qr deed merely a transfer to minors as an individual in respect of income from a house that was admittedly Joint Hindu family property and income from a selling agency. He maintained only one set of accounts for income from both these sources. On December 19, 1952, a deoo of partition was executed between the assessee and his
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