Supreme Court · 1966 INSC 222 · Decided 14 October 1966

Joint Family of Udayan Chinubhai ETC. v. Commissioner of Income-Tax, Gujarat

Court
Supreme Court of India
Citation
1966 INSC 222 · [1967] 1 S.C.R. 913
Case number
CIVIL APPEAL No. 946/1965
Decided
14 October 1966
Bench
J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Income Tax Act Section 25A, 34

Headnote

FAMILY OF UDAYAN CHINUBHAI ETC. B c D E F G H v. COMMISSIONER OF INCOME-TAX, GUJARAT October, 14 1966 [J.C. SHAH, V. RAMASWAMI AND V. BHARGAVA, JJ.) Indian Income-tax Act (11of1922), s. 25A ands. 34- Order record· ing partition of Hindu undivided family-Power to reassess family as a High Court of Bombay for partition and separate possession of his share in the joint family estate. In 1950 the High Court passed a decree. by consent declarine that as from October 15, 1947 the joint family stood dissolved, that all the members of the family had become separate in food, worship

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