Supreme Court of India
Commissioner of Income-tax, Assam v. Nandlal Aggarwal & Anr.
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From the headnote
Indian Income-tax Act (11 of 1922), s. 40-Two guardians appointed for two minors-Hindu undivided famUy or individual, assessment. The two respondents were appointed guardians of the two minor sons after the death of their father and mother, by an order of the Civil Court. Prior to his death the income of the, father's business was assessed as an individual. The guardians filed a return on behalf of the minors in the status of a joint Hindu family. The Income-tax Officer assessed the guardians under s. 23(3) read with s. 41 of the Income tax Act. Later the Court allowed the guardians to keep
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