S. 148 Where HUF is partitioned after expiry of relevant year, notice to every member is not necessary

[1951] 20 ITR 594 (SC) SUPREME COURT OF INDIA Lakshminarain Bhadani Versus Commissioner of Income-tax KANIA, C.J. AND PATANJALI SASTRI, DAS, CHANDRASEKHARA AIYAR AND BOSE, JJ. CIVIL APPEAL NO. 23 OF 1950 SEPTEMBER 11, 1951  H.J. Umrigar, Advocate, instructed by R.C. Prasad, Agent for the appellant. M.C. Setalvad, Attorney-General for India B. Sen, Advocate,with him, instructed by P.A. Mehta, Agent for the respondent. JUDGMENT Kania C.J.—This is an appeal from a judgment of the High Court at Patna. It arises out of an income-tax reference made to the High Court under sect...