Supreme Court · 1979 INSC 150 · Decided 13 August 1979
Rajinder Nath ETC. v. Commissioner of Income Tax, Delhi
- Court
- Supreme Court of India
- Citation
- 1979 INSC 150 · [1980] 1 S.C.R. 272
- Case number
- CIVIL APPEAL No. 1864/1972
- Decided
- 13 August 1979
- Bench
- P.N. BHAGWATI, R.S. PATHAK (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
NATH ETC. v. COMMISSIONER OF INCOME TAX, DELHI August 13, 1979 [P. N. BHAGWATI AND R. S. PATHAK, JJ.) Income-Tax Act 1961 (43 of 1961)-S. 153(3)(ii)-Applicability of­ "fi1uling" and "direction"_..Dif]erence betlveen-Observation that Income 1'nx Officer, "is free the books of the family, and a building was con­ structed on the land. Another building was constructed on another plot cf land. D E G JI On a partial partition of the above' Hindu undivided family its busi1Iess was taken over by a partnership firm consisting of the Kart a and the two e!der
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