DAMODAR HANSRAJ vs INCOME-TAX OFFICER, WARD A, CUTTACK — 1976 PTD 283

Citation: 1976 PTD 283

Court: Orissa High Court

Year: 1970

Decision Date: 1970-03-23

Parties: DAMODAR HANSRAJ vs INCOME-TAX OFFICER, WARD A, CUTTACK

Headnotes

Case cited as 1976 PTD 283

Judgment Text

Court Name: Orissa High Court Judge(s): G. K. Misra, S. Acharya Title: DAMODAR HANSRAJ vs INCOME-TAX OFFICER, WARD A, CUTTACK Case No.: Original jurisdiction Case No, 35 of 1967 Date of Judgment:1970-03-23 Reported As: 1976 PTD 283 Result: Application allowed JUDGMENT JUDGMENT ' G. K. MISRA, C. J.-Deceased Damodar Hansraj had three sons: Kalyanji Damodar, Sunderdas Damodar and Govindji. Purushottam. Khatau and Haridas are the three sons of Sunderdas. Jagmohan is the son of Govindji. Kalyanji Damodar has no sons. Damodar Hansraj, with his sons, constituted a Hindu undivided family, governed by the Mitakshara School of Hindu law. On October 29, 1943, there was a partition by metes and bounds amongst Kalyanji, Sunderdas and Jagmohan as, by then, Damodar Hansraj and Govindji were dead. The deed of partition was executed on May 10, 1944. On September 23, 1944, an application was made under section 25-A of the Indian Income-tax Act, 1922, for an order to record the factum of partition. On February 28, 1945, the said application was allowed, but the date of partition was taken to be September 9, 1944, the date on which the deed of partition was registered. This order was set aside in appeal and the application under section 25A was allowed recording the partition with effect from October 29, 1943. From 1945- 46 to 1961-62, assessm ents were made on the three separate branches in their individual capacities. On March 29, 1965, March 30, 1965, and January 7, 1967, notices were…

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