Supreme Court of India

C.I.T. Bombay v. Onkarmal Meghraj (h.u.f.) & Ors.

Neutral citation

Reported as [1974] 1 S.C.R. 391

Decided 16 August 1973

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.

1 Supreme Court bench has cited this judgment.

What the Court ordered

In the result Civil Appeals Nos. 2264 of 1969, 2258 of 1969 and 2272 of 1969 are allowed with costs.

Judgment, page 8

From the headnote

Indian Income Tax (Amendment) Act 1953-S. 34(3)-11$ scope. 391 16 person'1:i constituted a partnership firm under an agreement dated 19-5- 1930. Out' of the 16 partners, 3 were outsiders and 13 were members of 3 Hinclu Undivided Families. Though the firm. consisted of 3 Hindu Undivided Families, the income tax assessment till 1939-40 was on aU the 16 individuals. From 1939-40 to 1941-42, the Income Tax Department asseosed the 13 persons not as individuals but as 3 Hindu Undivided Families. on the basis of a settle ment between them and the department. After 1941-42, all the 16 personS were

Authorities it was built on

1962 S. C. Prashar, Income-tax Officer, Market Ward, Bombay and Another v. Vasantsen Dwarkadas and Others cited by 15

Where later benches applied it

2024 Union of India & Ors. v. Rajeev Bansal referred to

Of those, 1 referred to

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