Supreme Court · 1965 INSC 298 · Decided 14 December 1965
Income-Tax Officer, A-Ward, Lucknow v. Bachulal Kapoor
- Court
- Supreme Court of India
- Citation
- 1965 INSC 298 · [1966] 3 S.C.R. 68
- Case number
- CIVIL APPEAL No. 638/1961
- Decided
- 14 December 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 25A
Headnote
Indian Income-tax Act, 1922, (11 of 1922), s. 34-Hindu undivided _·family~Partition-Members assessed separately-Notice to reassess the family-If can be given. A B The respondent used to be assessed to income-tax as karta of a Hindu « undivided family. In a suit filed by members of his was passed. The Income-tax officer c accepting the respondent's claim under s. 25A of the Income-tax Act that the family was partitioned, assessed the members of the family as indivi- duals. Later the Income-tax Officer issued a- notice under s. 34 of the Act to the respondent as karta of the
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