Supreme Court · 1997 INSC 368 · Decided 4 April 1997
Tatavarthi Rajah and ANR. v. Commissioner of Wealth Tax, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1997 INSC 368 · [1997] 3 S.C.R. 607
- Case number
- CIVIL APPEAL No. 5957/1983
- Decided
- 4 April 1997
- Bench
- S.C. AGRAWAL, G.B. PATTANAIK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 171, 25
Headnote
ANR. A v. COMMISSIONER OF WEALTH TAX, HYDERABAD APRIL 4, 1997 (S.C. AGRAWAL AND G.B. PATTANAIK, JJ.) B Wealth Tax Act, 1957: Section 20. HUF-Pa1tition-Taking place of-Held : Pmtition of joint family prope1ty amongst members of HUF in metes and bound~ondition prece- C dent-Difference between : Applicable even to cases where severance of joint f amity was claimed to have taken place prior to coming D into force of the Act. Section 20 and 5( l)(ii)-Object of-To avoid a situation where neither the HUF nor the individual members could be taxed in respect of the joint f amity propeity.
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)