Supreme Court · 1976 INSC 166 · Decided 4 August 1976
Narendrakumar J. Modi v. Commissioner of Income Tax, Gujarat Ii, Ahmedabad
- Court
- Supreme Court of India
- Citation
- 1976 INSC 166 · [1977] 1 S.C.R. 112
- Case number
- CIVIL APPEAL No. 156/1971
- Decided
- 4 August 1976
- Bench
- HANS RAJ KHANNA, V.R. KRISHNA IYER, N.L. UNTWALIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 133; Income Tax Act Section 25A, 22, 23, 142, 143
Headnote
v. COMMISSIONER OF INCOME TAX, GUJARAT II, AHMED ABAD August 4, 1976 [H. R. KHANNA, V. R. KRISHNA IYER AND N. L. UNTWALIA, JJ.j Income Tax A ct. 1922-Section 25-A (3 )-Claims for partition and disrup­ tion of the Hindu Undivided Family disallowed by /.T.0.-Appeal under ther decree for partition, passed by the civil court duri11g the pe11dc11cy of the appeal-Whether the Income Tax Awhorities are bou11d by C Liie s1d>.,eq11.c111 partition decree of the civil court. D E F G H Right of ma11agement-Hi11du Law-Joi11t Hindu U11divided Whether a juliior member
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