1971 (3) TMI 17

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....mmissioner of Income-tax, Rajasthan, Jaipur, under section 256(2) of the Income-tax Act, 1961, praying that the Income-tax Appellate Tribunal (Delhi Bench " B "), New Delhi, be called upon to state the case and refer the following question to the High Court for answer : " Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the property acquired in the nam....

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....an " property obtained from her father and brothers. The Income-tax Officer did not accept the version of Smt. Rukmini Devi. The Appellate Assistant Commissioner also upheld the decision of the Incometax Officer. On appeal, the Appellate Tribunal came to a contrary conclusion. In coming to the contrary conclusion, the Appellate Tribunal observed as follows : " The lady has explained that she wa....

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....the Income-tax Officer and the Appellate Assistant Commissioner of Income-tax and held that the house could not be treated as the joint family property. The Commissioner of Income-tax put in an application to the Appellate Tribunal requesting that the case may be stated and the question may be referred to the High Court for answer. The Appellate Tribunal rejected the application observing that the....

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....ent source of income. Explanation given by him was proved false. In these circumstances, the Tribunal raised a presumption against the joint Hindu family and treated the property as a part of the joint Hindu family. In maintaining the decision of the Appellate Tribunal, the Patna High Court made the observations relied upon by the counsel for the petitioner. In my opinion, the observations rest up....