COMMISSIONER OF INCOME TAX, KANPUR v. DR. R.S. GUPTA

Citation: [1987] 2 S.C.R. 121

Court: Supreme Court of India

Bench: SABYASACHI MUKHERJI, S. NATARAJAN

Case summary

The case relates to the assessment year 1957-58 and the relevant date of valuation was 31st March, 1957. including certain decisions of the Allahabad High Court which we shall presently note and the provisions of section 122 of the Transfer of Property Act, 1882, and the Sale...

Judgment text

The case relates to the assessment year 1957-58 and the relevant date of valuation was 31st March, 1957. including certain decisions of the Allahabad High Court which we shall presently note and the provisions of section 122 of the Transfer of Property Act, 1882, and the Sale...