Supreme Court · 1968 INSC 205 · Decided 22 August 1968
Daffadar Bhagat Singh & Sons v. The Income-Tax Officer, A-Ward, Ferozepore
- Court
- Supreme Court of India
- Citation
- 1968 INSC 205 · [1969] 1 S.C.R. 828
- Case number
- CIVIL APPEAL No. 962/1966
- Decided
- 22 August 1968
- Bench
- V. RAMASWAMI, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Income Tax Act
Headnote
Jnco111e Tax Act, (11of1922) s. 34(3)-As~cssnu·nt claiincd as fir111- AssesseJ as llind11 lindivided 1-·an1ily- ·Appellate Cor11111i,sioner rever:i;es order and directs as,-e,·.nnent c.:.> /inn-First notice issued after four }'enrs- 1/ harm/. The appctl;inl-~1 1952-53 on March 31, 1953, and applied for hcing rc~istercd as a firm. The Income-tax Officer held that the assc.;scc constituted a Hindu Undivided Family and not a firn1, and refused ro rcgisl~r it. But in appeal, the Appcllaic Assistant Com­ n1issioner by an order dated August 11. 1959
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