https://www.taxtmi.com/caselaws?id=65602 The Tribunal dismissed the appeals by the assessees and allowed the appeal by the revenue in full. It concluded that the entire income from the house property should be assessed in the hands of Shri G. Sharma Barua, as the partnership was a sham and the minors did not acquire any rights in the property. The Tribunal directed the AAC to reconsider the issue of charging interest under Sections 139(8) and 217(1A). en-us Wed, 30 Nov 1988 00:00:00 +0530 Wed, 16 Feb 2011 18:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65602 The Tribunal dismissed the appeals by the assessees and allowed the appeal by the revenue in full. It concluded that the entire income from the house property should be assessed in the hands of Shri G. Sharma Barua, as the partnership was a sham and the minors did not acquire any rights in the property. The Tribunal directed the AAC to reconsider the issue of charging interest under Sections 139(8) and 217(1A). Case-Laws Income Tax Wed, 30 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65602