1990 (10) TMI 53 - HC - Income Tax

Summary

The High Court of Karnataka ruled in favor of the petitioners, Smt. Gangamma and Gurudev, stating that after the death of the karta, B. G. Gurappa, there was no "family" to assess for tax purposes. The court cited previous cases to support its decision and quashed the notices issued to the legal heirs of the deceased. The writ petitions were allowed.