Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1971 (7) TMI 12

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s Hindu undivided family - - - - - Dated:- 29-7-1971 - Judge(s) : A. N. GROVER. and K. S. HEGDE. JUDGMENT The judgment of the court was delivered by HEGDE J.-- These are appeals by special leave arising from the decision of the High Court of Mysore in I.T.R.C. No. 14 of 1966. Therein the High Court pronounced its opinion on the two questions of law referred to it by the Commissioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stion 1 above, considering it as the preliminary issue, without considering the other grounds raised by the appellant before him, one of which grounds is to the effect that the assessee should be given the status of Hindu undivided family and specially when such claim for the status of Hindu undivided family by the assessee has already been referred to the High Court by the assessee for the assess .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... estion, it came to the conclusion that no purpose will be served by answering that question as no reassessment can be made against the assessee's Hindu undivided family as the same is barred by time. Mr. Solicitor-General appearing for the department does not challenge the correctness of the decision of the High Court on the first question. In fact, following the decision of the Bombay High Cou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates