https://www.taxtmi.com/caselaws?id=35636 The court held that the self-acquired property of the assessee had become Hindu Undivided Family (HUF) property based on a valid declaration, rejecting the Income Tax Officer's view. Consequently, the income from the property was not included in the assessee's total income. The court ruled in favor of the assessee, concluding that the property's income was not liable to be included in the total income, disposing of the reference under section 256(2) of the I.T. Act, 1961. en-us Tue, 06 Jan 1981 00:00:00 +0530 Mon, 15 Mar 2010 16:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35636 The court held that the self-acquired property of the assessee had become Hindu Undivided Family (HUF) property based on a valid declaration, rejecting the Income Tax Officer's view. Consequently, the income from the property was not included in the assessee's total income. The court ruled in favor of the assessee, concluding that the property's income was not liable to be included in the total income, disposing of the reference under section 256(2) of the I.T. Act, 1961. Case-Laws Income Tax Tue, 06 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35636