Supreme Court · 1976 INSC 135 · Decided 3 May 1976
M/S. Gauri Shankar, Chandrabhan v. C.I.T., U.P., Lucknow
- Court
- Supreme Court of India
- Citation
- 1976 INSC 135 · [1976] SUPP. 1 S.C.R. 505
- Case number
- CIVIL APPEAL No. 886/1971
- Decided
- 3 May 1976
- Bench
- A.C. GUPTA, JASWANT SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 25A(I), 28(l)(c), 25A
Headnote
I M/S. GAURI SHANKAR, CHANDRABHAN / \'. C.I.T., U.P., LUCKNOW May 3, 1976 [A. C. GUPTA AND JASWANT SINGH, JJ.J 505 AsseJ.rn1ent jurisdiction of Income Tax Officer~urisdiction to continue to assess u undivided, despite partition under personal law. a HindU family whicll has hitherto been assessed Family prior to the actual date of recording of an order accepting the disruption of the Hindu Vfldivided Family is proper. In response to a show cause notice dated March 15, 1957, under s. 28(l)(c) of the Income Tax Act, before imposing a penalty for deliberate concealment of its income, the
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