Supreme Court · 1997 INSC 135 · Decided 11 February 1997
The Additional Commissioner of Income Tax, Lucknow v. Maharani Raj Laxmi Devi
- Court
- Supreme Court of India
- Citation
- 1997 INSC 135 · [1997] 1 S.C.R. 1172
- Case number
- CIVIL APPEAL No. 1415/1979
- Decided
- 11 February 1997
- Bench
- S.C. AGRAWAL, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Hindu Succession Act Section 6, 14(1); Income Tax Act Section 171, 171(1), 256(1); Succession Act Section 6
Headnote
Income Tax Act, 1961 : Section 171( 1). C Income Tax--HUF-AYs. 1966-67 to 1970-71--Partition of HUF-Diminution of HUF assets-After death of the karta, HUF comprises of his widow and minor son--The said minor son inherited I/6th of the share of the deceased in HUF property under S.6 of Hindu of assessment governed by S.171 (1) of the Income Tax Act and not by Hindu Succession Act-In absence of D compliance with S.171(1) of the Income Tax Act, the I/6th income of minor " ~- son could not be excluded in computing HUF's income-S.6 of Hindu Succession Act would govern rights of
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