Supreme Court · 1973 INSC 231 · Decided 4 December 1973

The Official Trustee of West Bengal for the Trust of Chitra Dassi v. C.L.T West Bengal, Calcutta

Court
Supreme Court of India
Citation
1973 INSC 231 · [1974] 2 S.C.R. 583
Case number
CIVIL APPEAL No. 2358/1968
Decided
4 December 1973
Bench
A.N. RAY, HANS RAJ KHANNA, KUTTYIL KURIEN MATHEW, A. ALAGIRISWAMI, P.N. BHAGWATI (5-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Income Tax Act

Headnote

OFFICIAL TRUSTEEOFWESTBENGAL FOR THE TRUST OF CH!TRA DASSI v. C.T.T WEST BENGAL, CALCUTTA Dect&bull;mbrr 4, 1973 [t\.1'1. RAY, C.J. H. R. KHANNA K. K. MATHew, A. AtAGIRISWAMI: AND P. N. DHAGWATI, JJ.} /ncomt&middot;ttn: Act (II o/1922), s. 3-'lllllividuo/', i/illclrtdf1 a Hindll d&bull;ity OD d 'ir.di,&middot;idu' r in>. 3 . >Jtdt'n belre>!edasaunitofassessment. lt\\Oul<l notutoll~~c ta,d tt.JCl[hit> sheb:lits "ho arc in possession and manogfmcnc cf its pt<pelly. (!8i-Cj Ala rc<ult of the decision of !he Domb:ty High Court in CJ.T. v. Ahmuiabod &middot;

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