Supreme Court · 2001 INSC 109 · Decided 22 February 2001
The Commissioner of Income Tax, Bihar-Ii, Ranchi v. SMT. Sandhyarani Dutia
- Court
- Supreme Court of India
- Citation
- 2001 INSC 109 · [2001] 2 S.C.R. 64
- Case number
- CIVIL APPEAL No. 5450/1997
- Decided
- 22 February 2001
- Bench
- S.P. BHARUCHA, N. SANTOSH HEGDE, Y.K. SABHARWAL (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act
Headnote
Income Tax: ~ c Income Tax Act, 1961-Hindu Undivided Family-Constitution by female members through agreement-Held, the constitution of Hindu Undi- vided Family by Hindu females through an agreement is contrary to basic tenet of Hindu pei:wnal law, which requires at/east one male member for the by Dayabhaga School of Hindu Law, died intestate leaving behind his widow (respondent-assessee) and two daugh· ters. They formed an Hindu Undivided Family (H. U .F.) by entering into an agreement. The assessee threw her share of inherited property into the kitty of H.U.F. and did not
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