Commissioner Of Income-Tax vs Sardar Lakhmir Singh on 12 December, 1962
year 1946-47 and the father also filed a return as Karta of
the Hindu undivided family in which the income was declared ... family with S. Nechal Singh as the Karta. For the
assessment year 1945-46, S. Nechal Singh and S. Lakhmir
Singh filed two separate returns