NDLI: Firm of Bhagat Ram Mohanlal Vs. The Commissioner of Excess Profits Tax, Madhya Pradesh, Nagpur and Another.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	1922 (XI of 1922) Indian Income-Tax Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Excess Profits Tax Act, 1940 (15 of 1940) Indian Income-tax Act, 1922 (11 of 1922)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Indian Income-Tax Act, 1922 (XI of 1922), s. 26-A-Excess Profits Tax Act, 1940 (Act XV of 1940), ss. 7, 8(1) and 20-Registration of appellant firm-Partners-Hindu undivided family consisting of karta and his two brothers and two others-Made profits in two accounting years and assessed to excess profits-Loss during 'the succeeding year-Profits set off against loss under s. 7 of the Excess Profits Tax Act-Partition of joint family-Appellant firm reconstituted under fresh agreement-Consisting of five partners-Erstwhile karta and his two brothers and two previous partners-Whether a change in the persons carrying on business within the meaning of a. 8(1) of the Excess Profits Tax Act-Whether previous order paying back excess profits to assessee a mistake apparent on the record within the meaning of s. 20 of the Excess Profits Tax Act.
Judge	Hon'ble Mr. Justice T.L Venkatarama Aiyyar
Neutral Citation	1956 INSC 10
Petitioner	Firm Of Bhagat Ram Mohanlal
Respondent	The Commissioner Of Excess Profits Tax, Madhya Pradesh, Nagpur And Another.
SCR	[1956] 1 S.C.R. 143
Judgement Date	1956-02-15
Case Number	139

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Firm of Bhagat Ram Mohanlal Vs. The Commissioner of Excess Profits Tax, Madhya Pradesh, Nagpur and Another.