Supreme Court · 1990 INSC 280 · Decided 14 September 1990
Income Tax Officer, Calicut v. SMT. N.K. Sarada Thampatty
- Court
- Supreme Court of India
- Citation
- 1990 INSC 280 · [1990] SUPP. 1 S.C.R. 473
- Case number
- CIVIL APPEAL No. 778/1976
- Decided
- 14 September 1990
- Bench
- K.N. SINGH, K. JAGANNATHA SHETTY, KULDIP SINGH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 133; Income Tax Act
Headnote
Income Tax Act, I96I-Section 17 I-Scope of-Assessment under-Hindu Undivided Family-Construction of-Plea of partition taken by assessee-Duties of Income Tax Officer indicated. Income Tax Act, I96I~Section I71, Explanation-"Partition"­ M anaging and Legislative intention of Income Tax disruption of Hindu Undivided Family status on the assessee. Income Tax Act, I96I-Section 17 I, Explanation-Partition under and Hindu Law partition-Differentiated. c D Income Tax Act, I96 I-Section 171, Explanation-Assessee claiming partition-No physical division of properties status of Hindu E
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