Supreme Court of India

Khanjan Lal Sewak Ram v. Commissioner of Income Tax, U.P.

Neutral citation
Reported as [1972] 1 S.C.R. 502
Bench K.S. Hegde J.
Decided 31 August 1971

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

In the result this appeal fails and the same is dismissed with costs.

Judgment, page 8

From the headnote

The Judgment of the Court was delivered by Hegde, J This is an appeal by certificate. It arises from• a decision of the Allahabad High Court. The appellant is the assessee and the concerned assessment year is 1948-49. The assessee is a firm constituted under an Instrument of partnership dated April 30, 194 7. The shares of the partners in the profit and loss of the firm as mentioned in that deed are as. follows : 1. L. Khan jan Lal--/ 4 I - 2. L. Lalloo Ram- -/2/ 3. L. Dwarka Prasad- -/2/- 4. L. Ram Lal- -/2/- 5. L. S

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