Supreme Court · 1978 INSC 28 · Decided 14 February 1978
Tolaram Bijoy Kumar v. Commissioner of Income Tax, Assam
- Court
- Supreme Court of India
- Citation
- 1978 INSC 28 · [1978] 2 S.C.R. 834
- Case number
- CIVIL APPEAL No. 1980/1972
- Decided
- 14 February 1978
- Bench
- M. HAMEEDULLAH BEG, P.N. BHAGWATI, V.D. TULZAPURKAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 25A
Headnote
BIJOY KUMAR v. COMMISSIONER OF INCOME TAX, ASSAM February 14, 1978 B [M. H. BEG, C. J. , P. N. BHAGWATJ & V. D. TULZAPURKAR, JJ .] c D E F G H Hindu Undivided Family business, Partition of- Nawre & character of the share of tlie property of a coparce11er after, parti1io11-Wlre1her till 1950. After the death of Narmal in 1945, the business was partitioned w.d . 6th April 1949 and by a deed of partnership executed on 7th April 1949, the business carried on at two places, Dhubri and Gauripore, was converted by h is three sons Srinivas, Nathmal & Tolaram, into a partnership
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