Whether taxable as income of the
undivided family.
HEADNOTE:
R was the karta of the Hindu undivided family which became
interested in a business concern ... members
thereof, the question whether the amount received by the
karta by way of managing director's remuneration was his
personal income
Civil Procedure Code 1908, S. 80-Karta of Hindu Joint Family
giving notice of suit under section 80-Thereafter members of
family dividing on partition ... suit Whether fresh notice necessary by divided
members or previous notice of Karta was in representative
capacity.
HEADNOTE:
The appellant, who was at the time
HEADNOTE:
S was the karta of the Hindu undivided family, consisting of
himself and his younger brother. Their father was the
Treasurer of a Bank ... assessee-a Hindu undivided family-with Sheel Chandra as
its Karta and the respondent is the Commissioner of Income-
tax.
The appeal relates
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
Income-tax-Income from managing agency-Karta of Hindu
undivided family becoming partner of managing agency firm-
Income therefrom, assessed as family income-Subsequent
Partition ... assessment as
individual income of divided members.
HEADNOTE:
C, who was the Karta of the Hindu undivided family con-
sisting of his wife, three sons
Hindu law with regard to a coparcener, even
when he is the Karta, entering into partnership
(1) [1950] S.C.R. 961.
627
with others ... this case, the Hindu
undivided family or for that matter, the Karta of that
family, that is Gandalal, could exercise no power of
controlling management
under two names, Jitmal Bhuramal and Bhuramal Hiralal. The family through its karta was also a partner in another firm called Hiralal Gulzarilal, in which ... karta had a 12 annas share, and one Rameshwar Lal, a stranger to the family, had the remaining 4 annas share.
2. We are concerned
Subbayya Chettiar v. Commissioner of Income-tax . In that case the karta of the Hindu undivided family was living in Ceylon. He had property ... question arose, which the Supreme Court had to consider, whether the karta controlled and managed the affairs of the Hindu undivided family within the taxable
S. C. Prashar, Income-Tax ... vs Vasantsen Dwarkadas And Others on 12 December, 1962
Equivalent
R. Viswanathan vs Rukn-Ul-Mulk Syed Abdul Wajid on 4 May, 1962
Equivalent citations
