1963 (9) TMI 53

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....ARUCHA, JJ. For the Appellant : K. N. Shukla, Senior Advocate (W. C. Chopra and D. S. Mehra, Advocates, with him), For the Respondent : U. A. Rana, Anand Prasad and Rajiv Tyagi, Advocates, S. K. Bagga, Senior Advocate (Muni Lal Varna, Mrs. Sureshta Bagga and Seeraj Bagga, Advocates, with him), ORDER Civil Appeal Nos. 861-862 of 1984 Jeevan Reddy J. These appeals arise from the judgm....

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....r children were admitted to the benefits of that partnership-firm. The Income-tax Officer sought to include the income accruing to the said minors in the income of the assessee, which was objected to by him. The Tribunal agreed with him, whereupon the Revenue applied for referring the above question under section 256(1). It was rejected by the Tribunal. The Revenue then approached the High Court u....

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....961 (as it obtained prior to the amendment in 1975, with effect from April 1, 1976). Shah J., speaking for the Division Bench, observed ( at page 29 ) :                 " Income for the period November 19, 1949, to September 30, 1950, being assessed to tax as the income of a Hindu undivided family and not of an individual, section 16(3)(a)(ii) plainly did not apply and the income....

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....epart from the view taken in Hirday Narain [1970] 78 ITR 26 (SC). The appeals accordingly fail and are dismissed. No order as to costs. Civil Appeal No. 2989 of 1983 : It is conceded that this appeal has to be dismissed following our decision in Civil Appeals Nos. 861-62 of 1984. Though this case arises under section 64(1)(i), the principle of our decision in Civil Appeals Nos. 861-62 of 198....