Supreme Court · 1991 INSC 276 · Decided 29 October 1991
Navnit Lal Sakar Lal v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1991 INSC 276 · [1991] SUPP. 1 S.C.R. 585
- Case number
- CIVIL APPEAL No. 1152/1978
- Decided
- 29 October 1991
- Bench
- S. RANGANATHAN, N.D. OJHA, V. RAMASWAMI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 168, 168(3)
Headnote
Income Tax Act, 1961: A B Section 168-lncome from estate of deceased person-Properties be­ queathed to two grandsons-No executor named in the will-Son of testator administering the estate-Part of estate duty liability outstanding-:v'esting of properties in the legatees-When takes at the hands of assessee one of the two legatees-Assessments whether validly made. The grandfather of the appellant assessee executed a will in 1956 bequeathing his properties to the assessee and his brother. The testator D died in 1957 and since no executor was named in the will, his son 'S'
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