Definite and ascertainable co-ownership shares are essential for separate property-income assessment under the tax law.

Section 9(3) of the Income-tax Act, 1922 applies only where property is owned by two or more persons and their respective shares are definite and ascertainable. On the facts described, ongoing family litigation over succession and entitlement created uncertainty as to how many persons would ultimately share the property and what each share would be. Because the interests were not fixed, exact, or clear, separate assessment on the footing claimed was not warranted. The authorities were therefore justified in declining the assessee's claim for separate treatment, and the issue was resolved against the assessee.

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Issues: Whether, on the facts, the ownership interests in the property income were so definite and ascertainable as to attract section 9(3) of the Income-tax Act, 1922 and require separate assessments on the co-owners.

Analysis: Section 9(3) applies only where the property is owned by two or more persons and their respective shares are both definite and ascertainable. The existence of family litigation over succession and entitlement meant that it could not be said with certainty how many persons would ultimately share the property or what each share would be. The uncertainty arising from the continuing dispute prevented the shares from being treated as fixed, exact, and clear for the purpose of the provision. The authorities were therefore justified in declining to treat the assessee as separately assessable on the footing claimed.

Conclusion: The issue was answered against the assessee and in favour of the Revenue.

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