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Commissioner Of Income-Tax vs Narayan Chandra Dey on 30 September, 1975 cites

Biswa Ranjan Sarvadhikary vs Income-Tax Officer, F-Ward, District ... on 8 June, 1962

3. The assessee preferred an appeal before the Appellate Assistant Commissioner and relied on the decision of this court in the case of Biswa Rajan Sarvadhikari v. Income-tax Officer [1963] 47 ITR 927 (Cal). It was contended on behalf of the assessee that in view of the said decision there could be no undivided Hindu family and the assessee could not be assessed as a Hindu undivided family. The Appellate Assistant Commissioner has upheld the said contention of the assessee and has deleted the sum of Rs. 32,140 which represents the income from the said property.
Calcutta High Court Cites 6 - Cited by 13 - Full Document

Commissioner Of Income-Tax vs Balai Chandra Paul And Ors. on 8 January, 1975

5. The deed of partition is annexure "A" to the statement of the case and it conclusively shows that this property has been partitioned between the members of the family. Therefore, the above question is covered by the decision of this court in the case of Commissioner of Income-tax v. Balai Chandra Paul in which all the earlier decisions of this court have been discussed and followed.
Calcutta High Court Cites 11 - Cited by 5 - Full Document
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