Supreme Court · 1953 INSC 53 · Decided 23 September 1953
Sohan Pathak and Sons v. Commissioner of Income-Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 1953 INSC 53 · [1954] 1 S.C.R. 158
- Case number
- CIVIL APPEAL No. 47/1952
- Decided
- 23 September 1953
- Bench
- M. PATANJALI SASTRI, BIJAN KUMAR MUKHERJEA, VIVIAN BOSE, GHULAM HASAN, B. JAGANNADHADAS (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 25(3)
Headnote
158 SUPREME COURT REPORTS [1954] SOHAN PATHAK AND SONS v. COMMISSIONER OF INCOME-TAX, U.P. [PATANJALI SASTRI C. J., MuKHERJEA, VIVIAN BosE, GHULAM HASAN and JAGANNADHADAS JJ.] Excess Profits Ta.r Act (XV of 1940), ss. 4, 5, JO.A-Hindu undivided family-Partial partition dividing assets and family carried on business in money lend· ing and brocade. On the 16th July, 1943, there was a partial partition amongst the members by which the brocade business was divided and its assets and liabilities were partitioned in equal shares between the members of the family. On the next
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)