Supreme Court · 1999 INSC 289 · Decided 27 July 1999
Union of India and ORS. v. M.V. Valliappan and ORS.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 289 · [1999] 3 S.C.R. 1146
- Case number
- CIVIL APPEAL No. 1612/1998
- Decided
- 27 July 1999
- Bench
- S.P. BHARUCHA, B.N. KIRPAL, S. RAJENDRA BABU, S.S.M. QUADRI, M.B. SHAH (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Income Tax Act Section 171(2)
Headnote
Income Tt4 Act, 1961: Section 171(9) (inserted in 1980). Hindu Undivided Family-Partial partition-S.171 (9) de-recognised partial partition effected after the cut off date-Legislative competence­ Held; Within legislative competence of Parliament-Further, S.171 (9) merely restored the status of India, 1950, Sch. VII List I Entry 82.::_Income Tax Act, 1922, S.25-A. HUF-Partial partition-S.171 (9) de-recognised partial partition effected after the cut off date-Validity-Held: Although the benefits conferred up'on those assessees who had partially partitioned prior to the cut
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