https://www.taxtmi.com/caselaws?id=38769 The High Court upheld the Income-tax Tribunal's decision that a house property registered in the name of the assessee's wife was actually owned by the assessee. The Court emphasized the burden on the revenue to prove ownership when properties are in another person's name. The Tribunal's findings were deemed valid as it had thoroughly examined the evidence and the assessee failed to establish the source of funds for the property acquisition. The Court referenced previous case law supporting the burden of proof on the revenue and upheld the Tribunal's decision without finding any legal question to challenge it. en-us Tue, 22 Jun 1976 00:00:00 +0530 Fri, 09 Apr 2010 10:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38769 The High Court upheld the Income-tax Tribunal's decision that a house property registered in the name of the assessee's wife was actually owned by the assessee. The Court emphasized the burden on the revenue to prove ownership when properties are in another person's name. The Tribunal's findings were deemed valid as it had thoroughly examined the evidence and the assessee failed to establish the source of funds for the property acquisition. The Court referenced previous case law supporting the burden of proof on the revenue and upheld the Tribunal's decision without finding any legal question to challenge it. Case-Laws Income Tax Tue, 22 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38769