https://www.taxtmi.com/caselaws?id=27538 The High Court determined that the properties in question were self-acquired and not ancestral or joint family properties. Therefore, the income from these properties should be assessed in the individual capacity of the assessees. The Court also found that Section 64(2) of the Income Tax Act applied, reinforcing the assessment in the individual capacity. The outcome favored the Revenue, with no costs awarded. en-us Thu, 05 Apr 1984 00:00:00 +0530 Sat, 13 Feb 2010 14:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27538 The High Court determined that the properties in question were self-acquired and not ancestral or joint family properties. Therefore, the income from these properties should be assessed in the individual capacity of the assessees. The Court also found that Section 64(2) of the Income Tax Act applied, reinforcing the assessment in the individual capacity. The outcome favored the Revenue, with no costs awarded. Case-Laws Income Tax Thu, 05 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27538