Commissioner Of Income Tax v. Prithipal Singh And Co

Commissioner Of Income Tax v. Prithipal Singh And Co

(Supreme Court Of India)

Civil Appeal No. 1901 Of 1996 | 20-07-2000

1. We have heard learned counsel and find that, on the facts of this case, no interference is called for.

2. The civil appeal is dismissed.

3. No order as to costs.

Advocate List
Bench
  • HON'BLE JUSTICE S. P. BHARUCHA
  • HON'BLE JUSTICE R. C. LAHOTI
  • HON'BLE JUSTICE N. SANTOSH HEDGE
Eq Citations
  • [2001] 118 TAXMAN 330
  • [2001] 249 ITR 670
  • LQ/SC/2000/1054
  • (2001) 166 CTR SC 187
Head Note

Transfer of Property Act, 1882 — Ss. 3, 4, 5, 6, 7, 8, 9, 10, 11 and 12 — Partition — Partition deed — Validity of — Partition deed executed by parties to suit — Held, valid — Civil Procedure Code, 1908, Or. 20 Rr. 10, 11 and 12