https://www.taxtmi.com/caselaws?id=57402 The Tribunal set aside the Commissioner (Appeals)'s order and allowed the department's appeal, affirming the rectification under section 155(2) to include the assessee's share of income from the property in the assessment year 1968-69. The Tribunal held that the ITO's jurisdiction under section 155(2) was valid, as the reduction in the BOI's income necessitated the inclusion of rental income in individual co-owners' assessments. en-us Sat, 30 Jun 1984 00:00:00 +0530 Thu, 09 Dec 2010 18:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57402 The Tribunal set aside the Commissioner (Appeals)'s order and allowed the department's appeal, affirming the rectification under section 155(2) to include the assessee's share of income from the property in the assessment year 1968-69. The Tribunal held that the ITO's jurisdiction under section 155(2) was valid, as the reduction in the BOI's income necessitated the inclusion of rental income in individual co-owners' assessments. Case-Laws Income Tax Sat, 30 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57402