Supreme Court · 1963 INSC 108 · Decided 19 April 1963
Kalwa Devadattam and Two Others v. The Union of India and Others
- Court
- Supreme Court of India
- Citation
- 1963 INSC 108 · [1964] 3 S.C.R. 191
- Case number
- CIVIL APPEAL No. 641/1961
- Decided
- 19 April 1963
- Bench
- A.K. SARKAR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 67
Headnote
SUPREME COURT REPORTS 191 KALWA DEVADATTAM AND TWO OTHERS v. THE UNION OF INDIA AND OTHERS (A. K. SARKAR, M. HrnAYATULLAH and J. c. SHAH JJ.) I11oome.Taz-AssesB111e11t-Oivil Court deba"erl from utting aside or modifying assessment-Effect of partition on payment of Income-tax-Mere execution or who formed a joint family carri•d on business and they were assessed to income-tax and super-tax by the Income-tax authorities. As Nagappa did not pay the tax assessed, 51 items of immovable property belonging to the joint family were attached and 38 items were actually sold A •uit
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