Supreme Court · 1966 INSC 7 · Decided 10 January 1966
Gowli Buddanna v. Commissioner of Income-Tax, Mysore, Bangalore
- Court
- Supreme Court of India
- Citation
- 1966 INSC 7 · [1966] 3 S.C.R. 224
- Case number
- CIVIL APPEAL No. 328/1965
- Decided
- 10 January 1966
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 3; Succession Act
Headnote
lnc<nne Tax Act, 1922 (II o/ 1922), 1. 3-Hlndu undivid1d fom//y- Whether includes ;oint family with one surviving male mtmber and /nna/e member-1. ' B, hill wife, his two unmarried daughters and the appellant who was c B's adop!cd son, were members of a Hindu undi\'ided family. In respect of his JifjH,jmc in tho status of a manager of the Hindu undivided family. After ru. death for the ~ent year 1951-52, the Incom<rtax Ofllcer UICllCd the appellant on the basis that tho income waa that of a Hindu undivided family and rejected the latter's contention that he should be assessed as an
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