Supreme Court · 1982 INSC 2 · Decided 12 January 1982
Kalloomal Tapeswari Prasad (Huf), Kanpur v. The C. I T., Kanpur
- Court
- Supreme Court of India
- Citation
- 1982 INSC 2 · [1982] 3 S.C.R. 9
- Case number
- CIVIL APPEAL No. 1370/1974
- Decided
- 12 January 1982
- Bench
- R.S. PATHAK, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 171
Headnote
Income Tax Act 1961, S. 171-Scope of, Hindu Undivided Fam(ly-Ora/ panition in respect of immovable proparti~­ Properties incapable of physical division in equal shares-Capable of division by apPortionment and equali1alion by payment ofmCJney-."dere severa11ce of status­ Nor sufficient the inclusion of income from an asset which has ceased to belong to the Joint family in the assessment of joint Hindu family. Hindu Law-Partition-What is-How brought about-Partition may be total or partial. The assessee, a Hindu Undivided Family was deriving income from various sources ,-such as
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