https://www.taxtmi.com/caselaws?id=21867 Under Khasi customary law, property held by an assessee as custodian in the capacity of "Ka Khaddu" could not be treated as his personal asset where the Tribunal found it belonged to the clan. The Gauhati HC held that, on identical facts already considered in an earlier decision, it could not go behind those factual findings. On that basis, an assessment in the status of an individual under the Wealth-tax Act, 1957 was not sustainable. The question was answered in favour of the assessee and against the Revenue. en-us Fri, 22 Nov 1991 00:00:00 +0530 Wed, 02 Dec 2009 16:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21867 Under Khasi customary law, property held by an assessee as custodian in the capacity of "Ka Khaddu" could not be treated as his personal asset where the Tribunal found it belonged to the clan. The Gauhati HC held that, on identical facts already considered in an earlier decision, it could not go behind those factual findings. On that basis, an assessment in the status of an individual under the Wealth-tax Act, 1957 was not sustainable. The question was answered in favour of the assessee and against the Revenue. Case-Laws Wealth-tax Fri, 22 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21867