Supreme Court of India

Commissioner of Wealth Tax, Kanpur Etc. Etc. v. Chander Sen Etc.

Neutral citation
Bench R.S. Pathak J.
Decided 16 July 1986

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

2 Supreme Court benches have cited this judgment.

From the headnote

Hindu Succession Act, 1956-ss. 4, 8 and 19-Property of father who dies intestate-Whether devolves on son, who separated by parti­ tion from his father, in individual capacity or Kart a of his HUF. Wealth Tax Act, 1957--ss. 3 and 4-Property inherited under s. 8 .Ji Hindu Succession Act, 1956-Whether HUF or individual property. Income Tax Act, 1961/Income Tax Act, 1922-Income from as- sets inherited by son from father-Whether assessable as individual income.…

Where later benches applied it

Of those, 1 relied on · 1 referred to

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