HON’BLE SUPREME COURT · SOURCE-REVIEWED NOTE
Commissioner of Income-tax, Bangalore v. M/s R. Hanumanthappa and Son
Civil Appeal No. 704 of 1968
[1972] 1 SCR 94 ·
Mysore Income-tax Act, 1923: section 25(3) · Finance Act, 1950: sections 3 and 13 · Constitution of India: Article 136
Sources & disclosures includedDownload original judgment / order
2-judge bench; unanimous judgment delivered by A. N. Grover, J. · K. S. Hegde, J. · A. N. Grover, J.
Assessment years: 1949-50
01 · Facts of the case
After HUF partition, the former coparceners and a widowed daughter formed a partnership, transferred the business assets and liabilities to it, and expressly continued the same cotton-ginning and pressing business as successor (SCR pp.94-98; PDF pp.1-5).
Source: Primary judgment: facts
02 · Discussion by the Hon’ble Court
Section 25(3) required real, factual discontinuance of the business, not merely a jural change in owners. The same undertaking continued through the partnership, so disruption of the HUF did not trigger discontinuance relief (SCR pp.98-103; PDF pp.5-10).
Source: Primary judgment: discussion
03 · Judicial decision
The Court allowed Revenue's appeal and answered the reference for Revenue, while retaining the earlier costs direction in the assessee's favour (SCR pp.102-103; PDF pp.9-10).
Source: Primary judgment: decision
04 · Outcome / in whose favour
In favour of Revenue on the legal issue: there was succession and continued business, not discontinuance (SCR pp.101-103; PDF pp.8-10).
Source: Primary judgment: outcome
05 · AKHB REVIEW POINT
AKHB analysis: test continuity of the undertaking, assets, operations and declared succession separately from a change in ownership form. Current succession provisions and carryover rules must be checked afresh (based on SCR pp.100-103; PDF pp.7-10).
Source: Primary judgment: review point
Source & verification
Download original judgment / order · Open cited source rendition
Full 10-page SCR source asset read in page-preserving text and visually inspected; adjacent-report boundaries were checked.
- Exact source bytes, SHA-256 and 10-page count match catalogue asset 1972_1_94_103; every page was read and visually inspected.
- The source verifies the stated case identity, bench, statutory issue and operative order.
- No exact source-hash, asset-ID, SCR-citation, docket or same-judgment match was found in the published corpus or reviewed archive.
Statutory scope
The case construes repealed Mysore income-tax legislation and transition provisions; no current succession or discontinuance rule is represented.
Later treatment
Source checked 2026-10-11. Later judicial treatment and current statutory applicability have not been comprehensively checked; no current-law or citator clearance is represented.
Page references identify the supplied PDF; paragraph references identify the judgment unless stated otherwise.
Coverage, AI disclosure & professional disclaimer
Selected Supreme Court income-tax decisions and procedural orders checked against their identified sources. This collection is not exhaustive. The research catalogue has 2,569 indexed PDF assets, including alternate copies and incidental matches; that is not a count of unique or reviewed judgments. Historical and unreported coverage remains open.
AI-assisted research checked against the identified source. Extraction, interpretation or omission errors remain possible. Source review does not mean independent approval by a practising professional. Verify every material statement against the complete original judgment.
General research information only; not legal or tax advice, a certified judgment or a substitute for the full order. Applicability depends on facts, assessment year, statutory version and jurisdiction. Subsequent treatment is unverified unless a note expressly identifies the sources checked. Downloading does not create a professional engagement. Obtain case-specific advice before reliance.
The official 1961–2025 structural correspondence does not establish that a precedent applies under the new Act. Verify the enacted wording, commencement and transitional provisions separately.