Supreme Court · 1986 INSC 216 · Decided 21 October 1986
Late Nawab Sir Mir Osman Ali Khan v. Commissioner of Wealth Tax, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1986 INSC 216 · [1986] 3 S.C.R. 1072
- Case number
- CIVIL APPEAL No. 1763/1974
- Decided
- 21 October 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Transfer of Property Act Section 53A; Income Tax Act Section 22to24, 2(m)
Headnote
NAWAB SIR MIR OSMAN ALI KHAN v. COMMISSIONER OF WEALTH TAX, HYDERABAD OCTOBER 21, 1986 [R.S. PATHAK AND SABYASACHI MUKHARJI, JJ.J' Wealth Tax Act, I957-S. 2(m)-Net wealth-''4ssets belonging to the assessee' -MeaninK of Properties sold out by the assessee with­ out executing registered sale in net wealth. Trans/er of Property Act, I882, s. 53 A-Scope of Constitution of India-Art. 136-Dismissal of special leave peti­ tion in limine-Cannot be construed as affirmation by Supreme Court of the decision from which special leave was sought. E Statutory Interpretation-Though
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)