Back
H. N. SETH, SATISH CHANDRA
Pratap Chandra – Appellant
Versus
Income Tax Officer – Respondent
JUDGMENT
Satish Chandra, J. - A well-known family of Allahabad, popularly known as the Jhusi or Naini family, was assessed to Income Tax in the status of a Hindu undivided family in the firm name of Kishorilal Makundilal.
2. In 1926 Pratap Chandra, one of the members of the family, instituted a suit for partition in the court of the civil judge, Allahabad. In due course a preliminary decree was passed in 1931 partitioning the family into five branches, which were commonly known as the "plaintiff's branch", " Calcutta branch ", " Naini branch ", " Banaras branch " and " Baijnath Prasad's branch ".
3. The civil judge, Allahabad, passed a final decree for partition on 13th January, 1939. The family properties and assets were divided into five lots. Soon after the civil judge appointed Sri Kamta Prasad Kakkar and Sri D. N. Kapur as joint receivers for the entire Hindu undivided family estate. The receivers were, however, required to keep accounts of the income of the five branches separately. The receivers took possession of the entire estate of the Hindu undivided family on 10th May, 1939. On 27th December, 1939, the civil judge, Allahabad, directed the receivers to hand over possession
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
