Kalloomal Tapeswari Prasad v. Commissioner Of Income Tax

133 ITR 690Supreme Court of India#4130 most cited

What is Kalloomal Tapeswari Prasad v. Commissioner Of Income Tax authority for?

Partition of Hindu Undivided Family (HUF) property does not require physical division by metes and bounds; disruption of HUF status can be achieved by any mode, allowing parties to enjoy their shares as they desire.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2018.

Also referred to as

Kalloomal Tapeswari Prasad · 133 ITR 690 · SC · HUF partition · disruption of status · partition by metes and bounds · Hindu law · property enjoyment

Judgments citing Kalloomal Tapeswari Prasad v. Commissioner Of Income Tax

Sri. E.Krishnamurthy (Ind), Puttur vs. DCIT-Central Circle, Bangalore

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 1798/BANG/2016[2009-2010]Status: DisposedITAT Bangalore26 Nov 2018AY 2009-2010

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 996/BANG/2012[2008 - 09]Status: DisposedITAT Bangalore26 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 995/BANG/2012[2007 - 08]Status: DisposedITAT Bangalore26 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 994/BANG/2012[2006 - 07]Status: DisposedITAT Bangalore26 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 992/BANG/2012[2004 - 05]Status: DisposedITAT Bangalore26 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 991/BANG/2012[2003 - 04]Status: DisposedITAT Bangalore26 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 987/BANG/2012[1999-2000]Status: DisposedITAT Bangalore26 Nov 2018AY 1999-2000

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

Sri. E. Krishna Murthy (HUF) vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 983/BANG/2012[2008-09]Status: DisposedITAT Bangalore26 Nov 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

Sri. E. Krishna Murthy (HUF) vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 982/BANG/2012[2007-08]Status: DisposedITAT Bangalore26 Nov 2018AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

Sri. E. Krishna Murthy (HUF) vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 981/BANG/2012[2006-07]Status: DisposedITAT Bangalore26 Nov 2018AY 2006-07

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

Sri. E. Krishna Murthy (HUF) vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 980/BANG/2012[2003-04]Status: DisposedITAT Bangalore26 Nov 2018AY 2003-04

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 979/BANG/2012[2005-06]Status: DisposedITAT Bangalore26 Nov 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 978/BANG/2012[2004-05]Status: DisposedITAT Bangalore26 Nov 2018AY 2004-05

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 977/BANG/2012[2003-04]Status: DisposedITAT Bangalore26 Nov 2018AY 2003-04

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 976/BANG/2012[2002-03]Status: DisposedITAT Bangalore26 Nov 2018AY 2002-03

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 975/BANG/2012[2001-02]Status: DisposedITAT Bangalore26 Nov 2018AY 2001-02

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 974/BANG/2012[2000-01]Status: DisposedITAT Bangalore26 Nov 2018AY 2000-01

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

Sri. E. Vidyaranya (HUF), Dakshina Kannada vs. DCIT, Mangalore

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 1034/BANG/2012[2008-09]Status: DisposedITAT Bangalore26 Nov 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

Sri. E. Vidyaranya (HUF), Dakshina Kannada vs. DCIT, Mangalore

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 1033/BANG/2012[2007-08]Status: DisposedITAT Bangalore26 Nov 2018AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

Sri. E. Vidyaranya (HUF), Dakshina Kannada vs. DCIT, Mangalore

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 1032/BANG/2012[2006-07]Status: DisposedITAT Bangalore26 Nov 2018AY 2006-07

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

…sed to tax. If it is not assessed to tax, the provisions of section 171 cannot be invoked for partition of the HUF. In this regard, our attention was invited to judgment of the Apex Court in the case of Kalloomal Tapeswari Prasad vs Commissioner Of Income Tax 133 ITR 690 (SC) in which it has been held that Hindu law does not require that this property must in every case be partitioned by metes and bounds or physically into different portions to complete the partition. Disruption of status ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, I…

Kalloomal Tapeswari Prasad v. Commissioner Of Income Tax (133 ITR 690) — Cited in 28 Judgments | BharatTax