https://www.taxtmi.com/caselaws?id=65595 Income from properties standing in the wife's name could not be included in the assessee's assessable agricultural income under section 9(2) without proper enquiry into whether the properties were acquired from streedhanam or the wife's independent family entitlement. The evidence relied on, including church records and an affidavit, had not been independently verified, so the rejection of the assessee's explanation was premature. The assessment orders were therefore set aside and the matter remitted for fresh disposal on de novo verification, leaving the inclusion issue open for reconsideration. en-us Wed, 22 Oct 1980 00:00:00 +0530 Wed, 16 Feb 2011 18:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65595 Income from properties standing in the wife's name could not be included in the assessee's assessable agricultural income under section 9(2) without proper enquiry into whether the properties were acquired from streedhanam or the wife's independent family entitlement. The evidence relied on, including church records and an affidavit, had not been independently verified, so the rejection of the assessee's explanation was premature. The assessment orders were therefore set aside and the matter remitted for fresh disposal on de novo verification, leaving the inclusion issue open for reconsideration. Case-Laws Income Tax Wed, 22 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65595