Supreme Court of India
Commissioner of Wealth Tax, Kanpur Etc. Etc. v. Chander Sen Etc.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Hindu Succession Act, 1956-ss. 4, 8 and 19-Property of father who dies intestate-Whether devolves on son, who separated by parti tion from his father, in individual capacity or Kart a of his HUF. Wealth Tax Act, 1957--ss. 3 and 4-Property inherited under s. 8 .Ji Hindu Succession Act, 1956-Whether HUF or individual property. Income Tax Act, 1961/Income Tax Act, 1922-Income from as- sets inherited by son from father-Whether assessable as individual income. Rangi Lal and his son Chander Sen constituted a Hindu undivided family. They had some immovable property and the family business. By a
Where later benches applied it
Of those, 1 relied on · 1 referred to
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