SABYASACHI MUKHARJEE, K.N.SINGH
Commissioner Of Income Tax, Bombay – Appellant
Versus
Bombay Burmah Trading Corporation, Bombay – Respondent
Judgment
MISRA, JJ.
( 1 ) THE present appeal by special leave is directed against the judgment of the High Court of Allahabad dated 28/10/1971.
( 2 ) ONE Ganga Singh had three sons, Kishan Singh Natha Singh and Guman Singh. Kishan Singh had no issue while Natha Singh had three sons, Chajju, Rambir and Malkhan Singh Guman Singh had two sons, Sohan Singh and Rohan Singh Kishan Singh was possessed of some agricultural land and also a house. It appears that the village where the agricultural plots of Kishan Singh were situate was brought under consolidation operations and the rights and title of Kishan Singh were determined in those proceedings and eventually chak No. 14 was allotted to him. The consolidation proceedings start with a notification under S. 4 of the U. P. Consolidation of Holdings Act and comes to an end with a denotification under S. 52 of the Act Although the notification under S. 52 had not been issued but the statement of proposals (allotment of chak) had been confirmed under S. 23 of the Act.
( 3 ) KISHAN Singh at this stage died without leaving any issue and a dispute arose about his heirship. Malkhan Singh son of Natha Singh claimed to be an adopted son of Kishan Si
relied on : Commissioner of Income Tax v. Vazir Sultan and Sons
Godrej and Co. v. Commissioner of Income Tax
relied on : Commissioner of Income Tax v. Motors and General Stores (P) Ltd
Senairam Doongarmall v. Commissioner of Income Tax
Commissioner of Income Tax v. Gangadhar Baijnath
Commissioner of Income Tax v. Manna Ramji and Co
Commissioner of Income Tax v. South India Pictures Ltd
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.