Supreme Court · 1958 INSC 97 · Decided 13 November 1958
M/S. Lakshmichand Baijnath v. The Commissioner of Income-Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 1958 INSC 97 · [1959] SUPP. 1 S.C.R. 415
- Case number
- CIVIL APPEAL No. 271/1955
- Decided
- 13 November 1958
- Bench
- T.L. VENKATARAMA AIYYAR, P.B. GAJENDRAGADKAR, A.K. SARKAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 25A
Headnote
SUPREME COURT REPORTS 415 M/S. LAKSHMICHAND BAIJNATH v. THE COMMISSIONER OF INCOME-TAX, WEST BENGAL (T.L.VENKATARAMAAIYAR,P.B.GAJENDRAGADKAR and A. K. SARKAR, JJ.) Income Tax-Partition in Hindu undivided-family-Proceed­ ings under s. 25A of the Indian Income-tax Act-Scope-Receipt of amount in a Hindu undivided family carrying on business, filed a petition before the Income-tax Officer, under s. 25A of the Indian Income-tax Act, 1922, claiming that there had been a partition in the family on April 24, 1945. As regards the income assessable under s. 23 of the Act, the appellant's
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