Supreme Court · 1976 INSC 107 · Decided 8 April 1976
Commissioner of Wealth Tax, West Bengal v. Bishwanath Chatterjee and Others
- Court
- Supreme Court of India
- Citation
- 1976 INSC 107 · [1976] 3 S.C.R. 1096
- Case number
- CIVIL APPEAL No. 1101/1969
- Decided
- 8 April 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, R.S. SARKARIA, P.N. SHINGAL, JASWANT SINGH (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Wealth Tax Act, s. 3-Coparceners goi·erned by Dayabhaga School of Hindu Law-If could he assessed as Hindu Undivided Family. llindu Law-Coparcener under Dayabhaga School-If could be t1ss~sscd as Hindu Undivided Fan1ily. Rejecting the respondents' plea that as Dayabhaga School of Hindu Law they had held definite and determined shares in the properties inherited by them. ·from their father and were liable to separate assessment of wealth tax, the Wealtb. Tax Officer assessed them as a Hindu Un­ divided Family. On appeal the Appellate Assistant
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)