1998 (1) TMI 6

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....ngs to the Hindu undivided family of which he is a member. Under the Wealth-tax Act, the property in question was regarded as belonging to a Hindu undivided family in the years prior to 1981-82, which is the relevant year in question. The appellant had been including income from this house property in his income-tax return on the basis that it was his individual income for the year 1981-82, but t....

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....ax was dismissed by another cryptic order wherein it was stated that after hearing counsel for the parties, the High Court did not find any merit in the writ petition. In our opinion, the contentions which were raised by the appellant required a more careful examination and a considered decision should have been given both by the Commissioner of Income-tax as well as by the High Court. This havin....