Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1970 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1970 (3) TMI 31 - HC - Income TaxAssessee, trust was originally a member of the joint Hindu family - family disrupted on the 10th of April, 1953. The assets of the family were partitioned- income of the trust was included in the individual assessment of the trustee - trust was not assessed and was not a party to the proceedings before HC - so it cannot said to be covered by the words " any person " in the second proviso to s. 34(3) - so, assessment u/s 34(1)(b) on the trust was time-barred
|