https://www.taxtmi.com/caselaws?id=22299 When a dwelling house is proceeded against as a single composite unit, a forfeiture notice and order must identify the specific portion alleged to be liable with certainty; an unspecified or vague forfeiture of part of the house is legally defective and unsustainable. The explanation for investment in the third room was also accepted because the record showed a contribution from the appellant's son, which was available to meet the expenditure of Rs. 10,000. On that basis, the source of funds was treated as explained and forfeiture could not rest on that amount. The forfeiture order was set aside, and the remaining issues relating to agricultural land and the wife's properties were remitted for fresh decision in accordance with law. en-us Wed, 04 Sep 1991 00:00:00 +0530 Wed, 09 Dec 2009 10:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22299 When a dwelling house is proceeded against as a single composite unit, a forfeiture notice and order must identify the specific portion alleged to be liable with certainty; an unspecified or vague forfeiture of part of the house is legally defective and unsustainable. The explanation for investment in the third room was also accepted because the record showed a contribution from the appellant's son, which was available to meet the expenditure of Rs. 10,000. On that basis, the source of funds was treated as explained and forfeiture could not rest on that amount. The forfeiture order was set aside, and the remaining issues relating to agricultural land and the wife's properties were remitted for fresh decision in accordance with law. Case-Laws Income Tax Wed, 04 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22299