https://www.taxtmi.com/caselaws?id=67005 The tribunal upheld the Income Tax Officer's decision to include the property income in the lady appellant's assessment, dismissing her appeals. However, the tribunal set aside the order regarding the ownership of a property purchased in the name of her minor son, directing further examination by the Appellate Authority due to the burden on the Revenue to prove the benami nature of the property. All four appeals filed by the assessee were allowed for statistical purposes, emphasizing the importance of thorough examination and substantiation in cases involving taxability and ownership of properties held in the name of minors. en-us Fri, 08 May 1981 00:00:00 +0530 Tue, 08 Mar 2011 16:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67005 The tribunal upheld the Income Tax Officer's decision to include the property income in the lady appellant's assessment, dismissing her appeals. However, the tribunal set aside the order regarding the ownership of a property purchased in the name of her minor son, directing further examination by the Appellate Authority due to the burden on the Revenue to prove the benami nature of the property. All four appeals filed by the assessee were allowed for statistical purposes, emphasizing the importance of thorough examination and substantiation in cases involving taxability and ownership of properties held in the name of minors. Case-Laws Income Tax Fri, 08 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67005