Supreme Court · 1977 INSC 18 · Decided 19 January 1977
Sashi Prasad Barooah v. The Agriculture Income-Tax Officer, Shillong, Assam & ORS.
- Court
- Supreme Court of India
- Citation
- 1977 INSC 18 · [1977] 2 S.C.R. 645
- Case number
- CIVIL APPEAL No. 245/1972
- Decided
- 19 January 1977
- Bench
- HANS RAJ KHANNA, R.S. SARKARIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227; Income Tax Act
Headnote
Assam A;;ric11/t11ral Income Tax Rules, 193,9 r. 23-Scope oj- Rule if ultra vi res. Rule 23 of the Assam Agricultural Income-tax Rules, 1939 provides that where an order apportioning the liability to the tax on the basis of partition has not been passed in respect of a Hindu undivided family shall be deemed, to continue to be a Hindu undivided or joint family. The assessee was the Karta of a Hindu undivided family,_which was assessed to agricultural income-tax in respect of income derived from the manufacture and sale of tea. The assessee contended before the Agricultural
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