2013 (7) TMI 170

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.... PER : N. Kumar The Revenue has preferred this appeal against the order passed by the Tribunal holding that the property belongs to the joint family and not to the karta in his individual capacity and therefore the lower appellate authority was justified in not granting the relief to the assessee, as such it does not call for any interference. 2. The land bearing Sy. No. 19/30 measuring 1....

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....the Commissioner of Income Tax (Appeals). The first appellate authority set aside the order of the Assessing Authority and held that the said amount belongs to the joint family and its members and gave the relief to the assessee. 4. Aggrieved by the same, the Revenue has preferred this appeal. This appeal relates to the assessment year 1992-93. In fact, for the assessment years 1991-92 and 1993....