Property income must be shared between co-owners, so taxing the entire amount in one brother's hands was unsustainable.

Property income was required to be shared between two brothers, so taxing the entire income in the hands of one assessee was unwarranted. The Punjab and Haryana High Court treated the material as showing that the income from the property was not assessable wholly against the respondent alone. On that basis, the addition of the total property income to the respondent's individual assessment was held not sustainable, and the issue was answered in favour of the assessee and against the Revenue.

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Issues: Whether the addition of the entire income from the property to the assessee's individual income was justified, when the property income was required to be shared by both brothers.

Analysis: The dispute arose from the assessment of income for assessment year 1985-86. The material showed that the property income was not assessable wholly in the hands of the respondent alone, but had to be shared between the two brothers. On that basis, taxing the entire income against the respondent was unwarranted.

Conclusion: The addition of the total property income against the respondent was not sustainable. The question was answered in favour of the assessee and against the Revenue.

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