| Case ID |
0a9d350f-2ddf-40d7-896f-08477edd5ad2 |
| Body |
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| Case Number |
D-2741 of 1939 |
| Decision Date |
Jan 01, 1939 |
| Hearing Date |
Jan 01, 1939 |
| Decision |
The appeal was dismissed as the court found that the Income-tax Officer acted correctly in assessing the appellant's share of property income. The case did not fall under Section 41 of the Income-tax Act as the appellant and defendant were never appointed receivers or managers by any court order. The High Court's ruling was affirmed, thus confirming the Income-tax Officer's assessment of the appellant's total income, which included property income. |
| Summary |
In the landmark case Keshardeo Chamria v. Commissioner of Income Tax, the Privy Council addressed crucial issues regarding the assessment of income tax under the Income-tax Act, 1961. The case revolved around the interpretation of Section 41 of the Indian Income-tax Act, 1922, concerning the liability of a representative assessee. The appellant, Keshardeo Chamria, contested the Income-tax Officer's assessment of his income from ancestral properties, claiming that the income should be assessed in the hands of an official receiver, appointed by the court, rather than himself. The court's decision emphasized the absence of a formal appointment of receivers or managers by a court order, concluding that the appellant remained liable for the assessment of his share of income. The ruling highlighted the importance of clear legal definitions and the adherence to due process in tax assessments. This case illustrates the complexities of property income taxation and the legal principles governing the roles of receivers in income tax law. |
| Court |
Privy Council
|
| Entities Involved |
Not available
|
| Judges |
LORD RUSSELL OF KILLOWEN,
LORD ROMER,
SIR GEORGE RANKIN
|
| Lawyers |
Sir Thomas Strangman, K.C.,
Mr. J.M. Pringle,
J. Millard Tucker, K.C.,
Hubert Hull
|
| Petitioners |
Keshardeo Chamria
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1939 SLD 33,
(1939) 7 ITR 394
|
| Other Citations |
Keshardeo Chamria In re [1937] ITR 246
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
161
|