Supreme Court · 1961 INSC 12 · Decided 18 January 1961
Mohamed Noorullah, Representing the Estate of Late Khan Sahib MOHD. Oomer Sahib v. The Commissioner of Income-Tax, MADRAS.
- Court
- Supreme Court of India
- Citation
- 1961 INSC 12 · [1961] 3 S.C.R. 515
- Case number
- CIVIL APPEAL No. 303/1960
- Decided
- 18 January 1961
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 3, 66(1)
Headnote
SUPREME COURT REPORTS 515 MOHAMED NOORULLAH, REPRESENTING THE ESTATE OF LATE KHAN SAHIB 1 9 61 MOHD. OOMER SAHIB January ;8. v. THE COMMISSIONER OF INCOME-TAX, MADRAS. (J. L. KAPUR, M. HIDAYATULLAH and J.C. SHAH, JJ.) lnconte.tax-Assess111ent of an association of persons-Business ca,rried on by M of I922). S. 3· The business of manufacture and sale ol a particular brand of beedies was carried on by 0, a Mohamedan, who died in 1942 leaving a minor son, the appellant, by his pre-deceased wife, his widow L, and four children by her. Proceedings were taken first by the appellant and
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