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1992 DIGILAW 444 (SC)

Commissioner Of Income Tax v. P. L. KARUPPAN CHETTIAR

1992-05-11

R.M.SAHAI, S.RANGANATHAN, V.RAMASWAMI

body1992
ORDER In view of the decision of this Court in CWT v. Chander Sen{ (1986) 3 SCC 567 : 1986 SCC (Tax) 641 : (1986) 161 ITR 370}the question referred to this Court directly by the Tribunal under Section 257 of the Income Tax Act, 1961 is answered in favour of the assessee by saying that the income from the properties in question is not assessable in the hands of the assessee Hindu Undivided Family. The reference is answered accordingly. There will be no order as to costs. For Citation:  (1993) Supp(1) SCC 580