Supreme Court · 1969 INSC 334 · Decided 4 December 1969
Commissioner of Income-Tax, Madras v. RN. AR. AR. Veerappa Chettiar
- Court
- Supreme Court of India
- Citation
- 1969 INSC 334 · [1970] 3 S.C.R. 307
- Case number
- CIVIL APPEAL No. 2315/1966
- Decided
- 4 December 1969
- Bench
- J.C. SHAH, K.S. HEGDE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4(3)(vii), 66(I)
Headnote
F G COMMISSIONER OF INCOME·TAX, MADRAS 1'. RN. AR. AR. VEERAPPA CHETTIAR December 4, 1969 [J.C. SHAH AND K. S. HEGDE, JJ.J 307 lnconze Tax-Hindu Undivided Fcunily-Estate duty paid out of joint family estate-Levy of duty held illegal-Refunded wit/1 i"terest--On partition a share in the Committee of the Privy Council set aside the levy and in 1957 the Government of Ceylon deposited in Court the duty which was levied. with interest. On February 17, 1947, the joint family estate was parti· tioned among the three widows and their adopted sons. The Income-tax Officer brought
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