Supreme Court · 1970 INSC 144 · Decided 21 July 1970
Hirday Narain v. Income-Tax Officer, Bareilly
- Court
- Supreme Court of India
- Citation
- 1970 INSC 144 · [1971] 1 S.C.R. 683
- Case number
- CIVIL APPEAL No. 193/1970
- Decided
- 21 July 1970
- Bench
- J.C. SHAH, K.S. HEGDE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act
Headnote
Income-ta.~ Act 1922, Ss. 16(3) (a)(ii)-/f applicable in case of as.~·essnu•nt of H.U.F. incon1e. S. 35-Nature of power of rectification­ lj discmionary The appellant with his five sons constituted' a Hindu undivided family and up to the .assessment year 1950-5 l the income the Hindµ Undivided Family for each assessment year was from October 1 to September 30 of the following year. The property of the Joint Family was partitioned on November 19, 1949. For the assessment year 1951-52 the income tax Officer assessed the appellant's income as that of the H.U.F.
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