Supreme Court · 1997 INSC 255 · Decided 11 March 1997
M/S. Meera and Comp Any, Ludhiana ETC. v. Commissioner of Income Tax, Punjab, J&K and Chandigarh Patiala
- Court
- Supreme Court of India
- Citation
- 1997 INSC 255 · [1997] 2 S.C.R. 991
- Case number
- CIVIL APPEAL No. 1297/1980
- Decided
- 11 March 1997
- Bench
- B.P. JEEVAN REDDY, S.C. SEN, G.T. NANAVATI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Hindu Succession Act Section 8; Income Tax Act Section 4, 160, 161, 166; Succession Act
Headnote
COMP ANY, LUDHIANA ETC. v. COMMISSIONER OF INCOME TAX, PUNJAB, J&K AND CHANDIGARH PATIALA MARCH 11, 1997 [B.P. JEEVAN REDDY, SUHAS C. SEN AND G.T. NANAVATI, JJ.) A B Income Tax Act, 1961-Sections 4 rlw S 2 (31)(v), 160, 161, 166-As­ sessment as 'body of individuals'-A minor can be a of individuals' proper. One p, an individual, carried on business under the name Mis Meera & Co. He died intestate survived by his mother, widow and three minor D children. All the assets of the deceased including the business devolved on his five legal heirs. The mother of the deceased
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