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Addl. Commissioner of Income Tax Vs. Asanand Tikam Chand. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAllahabad High Court
Decided On
Case NumberI.T. Ref. No. 546 of 1974
Reported in(1978)7CTR(All)252
AppellantAddl. Commissioner of Income Tax
RespondentAsanand Tikam Chand.
Cases ReferredLucknow vs. National Medical Stores
Excerpt:
- interpretation of statutes definition clause: [markandey katju & h.l. dattu, jj] meaning given to an expression in one statute cannot be applied to another statute......and answer the question referred to us in favour of the assessee and against the department. the assessee will be entitled to costs which are assessed at rs......
Judgment:

Satish Chandra J. - The question of law referred for our opinion is whether, on the facts and in the circumstances of the case, the assessee firm was entitled to continuance of registration u/s. 184(7) of the Income Tax Act, 1961. The Tribunal was of the view that even if a minor attains majority, then, till he either gives notice of his election to become a partner or the expiry of six months from the date when he attains majority, there is no change in the constitution of the firm. This view has been accepted by this Court in C.I.T., Lucknow vs. National Medical Stores, Gorakhpur, and Addl. C.I.T., Lucknow vs. M/s. Ballabh Das Hari Das, Varansi. In view of these decisions, we uphold the view taken by the Tribunal and answer the question referred to us in favour of the assessee and against the Department. The assessee will be entitled to costs which are assessed at Rs. 200/-.


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