Supreme Court · 1971 INSC 206 · Decided 18 August 1971
Inspecting Assistant Commissioner of Agricultural Income Tax and Sales Tax, Kozhlkode v. Poomulli Manakkal Parameswaran Namboodripad
- Court
- Supreme Court of India
- Citation
- 1971 INSC 206 · [1972] 1 S.C.R. 298
- Case number
- CIVIL APPEAL No. 62/1969
- Decided
- 18 August 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act
Headnote
Travancore-Cochin Agricultural Income-tax Act, 1950, as amended by Act 12of1964, s. 29-Scope of In 1958, there was a partition in the family of the respondent by a registered partition deed. In January 1960, it was conceded on behalf of the Agricultural Income-tax Officer, before that the respondent was liable to be taxed only as an 'individual', that is, it was conceded that the respondent's family was a divided family. Various attempts made by the Department thereafter, to assess the reepondent as Karta of his family were set aside by the High Court, and the res­
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