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PETITIONER: COMMISSIONER OF INCOME- TAX, BOMBAY
Vs.
RESPONDENT: SMT. INDIRA BALKRISHNA
DATE OF JUDGMENT: 14/04/1960
BENCH: DAS, S.K. BENCH: DAS, S.K. KAPUR, J.L. HIDAYATULLAH, M.
CITATION: 1960 AIR 1172 1960 SCR (3) 513 CITATOR INFO : R 1961 SC1043 (6,7,8) RF 1961 SC1261 (6) RF 1965 SC1752 (8) R 1968 SC 317 (22) RF 1970 SC1707 (8) R 1973 SC2369 (7,10) RF 1977 SC 394 (5,6)
ACT: Income-tax-Association of Persons-Meaning of-Indian Income-tax Act, 1922 (XI of 1922), s. 3.
HEADNOTE: A Hindu governed by the Mitakshara School of Hindu Law died leaving three widows as his legal heirs. The widows took the estate as joint tenants and did not exercise their right to separate possession and enjoyment. The main income was from dividends and from immovable property. The latter was held under s. 9(3) of the Income-tax Act not to be assessable as income 514 of an association of persons. The question was whether the three widows could be assessed as an association of persons in respect of the rest of the income: Held, that the three widows did not have the status of an association of persons within the meaning of s. 3 of the Income-tax Act. An association of persons is one in which two or more persons join in a common purpose or common action and, for purposes of the income...