1996 (3) TMI 169

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....8-89 and 1989-90 and 8th July, 1993, for the asst. yr. 1990-91. The issue involved herein is common in all the assessment years under appeals. 2. The assessee has earned the salary income as well as the rental income from house property at Trivandrum. There is no dispute regarding the assessment of salary income. There is also no dispute regarding the assessment of rental income. The only dispu....

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....rumal Pillai is the father of the assessee. He had two more sons, viz., Sri Subramania Pillai and Sri Chidambara Kuttalam Pillai. Sri Sivananda Perumal Pillai's father owned certain properties at Trivandrum. Sri Sivananda Perumal Pillai got those properties as a heir of his father. Sri Sivananda Perumal Pillai settled the properties held by him in the names of his sons and the building in question....

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....alled ancestral property in which each member takes an interest by birth. Another kind of joint family property is self-acquisition of one of the members thrown into the common stock. A third class of property is property acquired, without the aid of the family funds, by the members of an undivided family by purchase, gift or otherwise. As soon as the joint family, as such, acquires property, by a....

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....urt in the case of CIT vs. Kanhaiya Lal (1970) 75 ITR 702 (All) has held that "no formalities are necessary for the merger of a coparcener's self-acquired property into coparcenary property. No registered instrument is necessary. After such merger, such property cannot be treated as the coparcener's separate property". 5. All these decision are not exactly in support of the point in dispute bec....