Commissioner of Income Tax v. Ravaban B. Mistry , (SC) BS197402
SUPREME COURT OF INDIA

Before:- S.P. Bharucha and Y.K. Sabharwal, JJ.

Appeal Civil 3317 OF 1990. D/d. 24.8.2000.

Commissioner Of Income-Tax - Appellant

Versus

Ravaban B. Mistry - Respondents

Income Tax Act, 1961, Section 64 - Clubbing of Income - Amount coming to share of husband in representative capacity as karta of HUF in the firm - Relying on decision in Commissioner Income Tax v. Om Prakash, 238 ITR 1044 held, amount as individual income of assessee - Appeal dismissed.

[Paras 1 and 2]

Cases Referred :-

Dinubhai Ishvarlal Patel v. K.D. Dixit, ITO (1979) 118 ITR 122 (Guj).

Commissioner Income Tax v. Om Prakash (1999) 238 ITR 1044.

ORDER

S.P. Bharucha., J. - The High Court answered the following question in favour of the assessee and against the Revenue, following its judgment in Dinubhai Ishvarlal Patel v. K.D. Dixit, ITO (1979] 118 ITR 122 (Guj). The question reads thus :

2. The question is now covered against the Revenue by the decision of the Constitution Bench of this court in Commissioner Income Tax v. Om Prakash (1999] 238 ITR 1044. The appeal is, therefore, dismissed.

3. No order as to costs.

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