https://www.taxtmi.com/caselaws?id=21523 The High Court upheld the Tribunal's decision that the assessee was the true owner of a house property, dismissing the claim that it belonged to the assessee's minor sons. The court found the income from the property should be included in the assessee's assessments. As the ownership issue was settled, the court did not address the tax liability question, deeming it academic. The High Court disposed of the references based on the factual determinations made by the Assessing Officer and affirmed by the appellate authorities. en-us Wed, 12 Feb 1992 00:00:00 +0530 Wed, 25 Nov 2009 11:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21523 The High Court upheld the Tribunal's decision that the assessee was the true owner of a house property, dismissing the claim that it belonged to the assessee's minor sons. The court found the income from the property should be included in the assessee's assessments. As the ownership issue was settled, the court did not address the tax liability question, deeming it academic. The High Court disposed of the references based on the factual determinations made by the Assessing Officer and affirmed by the appellate authorities. Case-Laws Income Tax Wed, 12 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21523