https://www.taxtmi.com/caselaws?id=18314 The High Court upheld the Tribunal's decision, ruling in favor of the Revenue and against the assessee. The court found the claim of adverse possession invalid due to a collusive decree obtained by the sons, which was deemed inadmissible as evidence. The court emphasized the inconsistent ownership claims made by the assessee and concluded that the evidence presented did not support her contentions, resulting in the property being included in her net wealth for the assessment year 1977-78. en-us Thu, 08 Feb 1996 00:00:00 +0530 Wed, 30 Sep 2009 11:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18314 The High Court upheld the Tribunal's decision, ruling in favor of the Revenue and against the assessee. The court found the claim of adverse possession invalid due to a collusive decree obtained by the sons, which was deemed inadmissible as evidence. The court emphasized the inconsistent ownership claims made by the assessee and concluded that the evidence presented did not support her contentions, resulting in the property being included in her net wealth for the assessment year 1977-78. Case-Laws Wealth-tax Thu, 08 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18314