Supreme Court · 1991 INSC 230 · Decided 12 September 1991
Mahadeo Prasad Bais (Dead} v. Income-Tax Officer 'a' Ward, Gorakhpur and ATJR.
- Court
- Supreme Court of India
- Citation
- 1991 INSC 230 · [1991] SUPP. 1 S.C.R. 9
- Case number
- CIVIL APPEAL No. 1934/1978
- Decided
- 12 September 1991
- Bench
- S. RANGANATHAN, N.D. OJHA, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 148, 150, 297(2)(d)(ii)
Headnote
B Income Tax Act, 1961-Sections 148, 150 and 297(2)(d)(ii)--Reas- sessment--Limitati01r-Removal of bar of limitation-When arises. The appellant (since deceased) was being assessed as the Karta of c the Hindu Undivided Family consisting of himself, his mother, his wife and three sons until the year 1949-50 and subsequent years upto i961-62 he filed a return in his individual capacity claiming that there had been a total partition of the family and that he was assessable in respect of the income from the properties of the family that fell to his share on partition; in the D
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