Supreme Court · 1977 INSC 112 · Decided 11 April 1977
Madan Lal Lohia v. Assistant Controller & ORS.
- Court
- Supreme Court of India
- Citation
- 1977 INSC 112 · [1977] 3 S.C.R. 489
- Case number
- CIVIL APPEAL No. 783/1972
- Decided
- 11 April 1977
- Bench
- P.N. BHAGWATI, S. MURTAZA FAZAL ALI (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 46(5A), 46(1)
Headnote
LAL LORIA A v. ASSISTANT CONTROLLER & ORS. April 11, 1977 [P. N. BHAGWATI AND S. MURTAZA FAZAL ALI, JJ.j B · Garnishee Proceedings-Estate Duty A.ct, 1953 (Act 34 of 1953 ), S .. 73(5) r/w. s. 46(5A) of the Income Tax Act, 1922-Scope of. The appeUant, a tenant" in the building March 1960 for a period of thirty one years effective from 18th March 1960 and on a monthly rent of Rs. 1,400/· by nine persons who claimed to be the nephews and nieces of the said Bhupathi Nath Deb. C Respondents Nos. 3 and 4 claiming respectively to be the son and daughter of the
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