1971 (7) TMI 12 - SC - Income Tax

Assessment was made in respect of the assessee s income on his legal representative in the status of an individual and not as karta of HUF - hence department can make a claim before the Supreme Court, that the assessee was Hindu undivided family

Summary

The Supreme Court dismissed appeals regarding assessments made under the Mysore Income-tax Act for the years 1946-47 and 1947-48. The High Court ruled the assessments were invalid due to lack of a provision similar to section 24B of the Indian Income-tax Act. The department's challenge was not accepted, and the appeals were dismissed with costs.