Supreme Court of India
Inspecting Assistant Commissioner of Agricultural Income Tax and Sales Tax, Kozhlkode v. Poomulli Manakkal Parameswaran Namboodripad
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1 Supreme Court bench has cited this judgment.
What the Court ordered
For the reasons mentioned above we see no merit in these appeals.
Judgment, page 12
From the headnote
Travancore-Cochin Agricultural Income-tax Act, 1950, as amended by Act 12of1964, s. 29-Scope of In 1958, there was a partition in the family of the respondent by a registered partition deed. In January 1960, it was conceded on behalf of the Agricultural Income-tax Officer, before the High Court, that the respondent was liable to be taxed only as an 'individual', that is, it was conceded that the respondent's family was a divided family. Various attempts made by the Department thereafter, to assess the reepondent as Karta of his family were set aside by the High Court, and the res pondent and
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Where later benches applied it
Of those, 1 mentioned
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