Supreme Court · 1986 INSC 143 · Decided 16 July 1986
Commissioner of Wealth Tax, Kanpur ETC. ETC. v. Chander Sen ETC.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 143 · [1986] 3 S.C.R. 254
- Case number
- CIVIL APPEAL No. 1668/1974
- Decided
- 16 July 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Hindu Succession Act Section 4, 8, 19; Income Tax Act; Succession Act Section 4, 8, 19
Headnote
Hindu Succession Act, 1956-ss. 4, 8 and 19-Property of father who dies intestate-Whether devolves on son, who separated by parti­ tion from his father, in individual capacity or Kart a of his HUF. Wealth Tax Act, 1957--ss. 3 and 4-Property inherited under s. 8 .Ji Hindu Succession Act, 1922-Income from as- sets inherited by son from father-Whether assessable as individual income. Rangi Lal and his son Chander Sen constituted a Hindu undivided family. They had some immovable property and the family business. By a E partial partition the HUF business was divided between the two
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