Supreme Court · 1975 INSC 330 · Decided 18 December 1975
Govinddas & ORS. ETC. ETC. v. Income Tax Officer & Another
- Court
- Supreme Court of India
- Citation
- 1975 INSC 330 · [1976] 3 S.C.R. 44
- Case number
- CIVIL APPEAL No. 702/1975
- Decided
- 18 December 1975
- Bench
- P.N. BHAGWATI, A.C. GUPTA, S. MURTAZA FAZAL ALI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 171
Headnote
F G H GOVINDDAS & ORS. ETC. ETC. v. INCOME TAX OFFICER & ANOTHER December 18, 197 5 [P. N. BHAGWATI, A. C. GUPTA ANDS. MURTAZA FAZAL ALI, JJ.J lnconie Tax Act (11 0/1 1922) s. 25A and lncnnu~ Tax Act (43 of 1961) ss. 171 and 297(2)(d)-Section 171(6) if retrospective-General rule of deerne!f, for the purpose of that I\ct, to continue to be treated as undivided and, therefore, liable to be taxed in that status, unless an order is passed in respect of the family re· cording a partition of its property. Under s. 25A(l), if at the time of making an assessment, it is1
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