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Family

on him and whose responsibility he has accepted, Kanhaiyalal v. Bapurao, (1989) 1 AI RCJ 161; See also Dwarka Prasad v. Niranjan, (2003) 4 SCC 549. As to include not only the head of the family but all members … together in same house, Baldev Sahai Bangia v. R.C. Bhasin, (1982) 2 SCC 210: AIR 1982 SC 1091; Dwarka Prasad v. Niranjan, (2003) 4 SCC 549.

Persona designata

'persons selected to act in their private capacity and not in their capacity as Judges', Central Talkies v. Dwarka Prasad, AIR 1961 SC 606 (609): (1961) 3 SCR 495; see also Mukri Gopalan v. Cheppilat, (1995) 5 SCC

Material facts

and the duty of the assessee is confined to disclosure of primary facts, Income Tax Officer v. Mewalal Dwarka Prasad, AIR 1989 SC 1088: (1989) 2 SCC 279: (1989) 1 SCR 604. [Income-tax Act, 1961, s. 147 (a)]

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