2001 (10) TMI 28

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....of the Income-tax Act, 1961 (in short the "Act"), by the Income-tax Appellate Tribunal, Delhi Bench "D", Delhi (in short "the Tribunal"): "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding Sarvashri Sant Bir Singh, Shiv Bir Singh and Amar Bir Singh were co-owners of the properties at 6, Jor Bagh and C-27-28, South Extension, New Delhi, si....