Supreme Court · 1983 INSC 198 · Decided 15 December 1983
Juggl Lal Kamlapat Bankers & ANR. v. Wealth Tax Officer Special Circle C-Ward Kanpur & ORS.
- Court
- Supreme Court of India
- Citation
- 1983 INSC 198 · [1984] 2 S.C.R. 35
- Case number
- CIVIL APPEAL No. 816/1978
- Decided
- 15 December 1983
- Bench
- V.D. TULZAPURKAR, V. BALAKRISHNA ERADI, D.P. MADON (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
-- ·' 35 A JUGGl LAL KAMLAPAT BANKERS & ANR . v. WEALTH TAX OFFICER. SPECIAL CIRCLE C-WARD. KANPUR & ORS. December 15. 1983 [V.D. TULZAP~RKAR,'V. BALAKRISHNA ERADI & D.P. MADON, JJ.J Wealth Tax Act 1957. Sections 2 (e), 2(111), 3, 4(1), 7(2) (a~,/6A and 38A(l) (h). Wealth Tax Officers- Wh~n justifierl U7ords & Phrases-Meaning of 'Havin!! regard to the halanc~-s!ieet (}(such hllfiiness'-s. 7(2)'ca), Wealth Act 1957. The asses'sec (Appellant No. 2) who was Karta of a Hindu Undivided ·Fa1nily was a partner of the fan1ily finn (Appellant -No. 1). and w:as
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)