Hans Raj Agarwal and Another v. Chief Commissioner of Income Tax and Others

Comnr.of I.Tax vs. Wesco

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

…e party who asserts the existence of a particular state of things on the basis of which he claims relief. …” 27. Likewise, in the matter of Hans Raj Agarwal and another v. Chief Commissioner of Income Tax and others reported in (2003) 2 SCC 295, the Supreme Court while dealing with the consequences of partition, placing reliance upon its earlier decision in the matter of Nani Bai v. Gita Bai AIR 1958 SC 706, held as under: - “Partition in the Mitakshara sense may be only a severance of the joint status of the members of the coparcenary, that is to say, what was once a…

Deputy Inspector General vs. Joint Commissioner of Income Tax, (TDS)

Bench: SANGEET LODHA,RAMESHWAR VYAS

The Commissioner of Income Tax-II vs. M/s OM R.S.Wines

Appeal is hereby allowed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…undoubtedly lie on the party who asserts the existence of a particular state of things on the basis of which he claims relief.” 21. Likewise, in the matter of Hans Raj Agarwal and Another Vs. Chief Commissioner of Income Tax and Others reported in (2003) 2 SCC 295, the Apex Court while dealing with the consequences of partition, placing reliance upon its earlier decision in the matter of Nanni Bai And Others vs Gita Bai AIR 1958 SC 706, held as under; “Partition in the Mitakshara sense may be only a severance of the joint status of the members of the coparcenary, that is to say, what was' once a joi…