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1 - 10 of 19 (0.29 seconds)Article 277 in Constitution of India [Constitution]
Biswa Ranjan Sarvadhikary vs Income-Tax Officer, F-Ward, District ... on 8 June, 1962
If it is conceded, as it must be, in view of the two decision of this court in Biswa Sarvadhikari v. Income-tax Officer, F-W ard and Commissioner of Income-tax v. Sm. Bani Rudra that on the death of the last male owner, under the Dayabhaga school of Hindu law his heirs became entitled to the asset left by him in defined and ascertained shares, the assessment under section 21 of the Wealth-tax Act could only have been made on the administrator separately in respect of the individual shares of each heir.
The Hindu Succession Act, 1956
Section 9 in Income Tax Rules, 1962 [Entire Act]
The Wealth-Tax Act, 1957
Commissioner Of Income-Tax vs Sm. Bani Rani Rudra on 26 March, 1965
If it is conceded, as it must be, in view of the two decision of this court in Biswa Sarvadhikari v. Income-tax Officer, F-W ard and Commissioner of Income-tax v. Sm. Bani Rudra that on the death of the last male owner, under the Dayabhaga school of Hindu law his heirs became entitled to the asset left by him in defined and ascertained shares, the assessment under section 21 of the Wealth-tax Act could only have been made on the administrator separately in respect of the individual shares of each heir.