1986 (11) TMI 10

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....directed by this court under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), the Income-tax Appellate Tribunal, Nagpur Bench, Nagpur, has referred the following question of law to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in including the income from house property and the interes....

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.... as belonging to the assessee. Aggrieved by the order passed by the Income-tax Officer, the assessee preferred an appeal before the Appellate Assistant Commissioner who allowed the appeal. Hence, the Revenue preferred a second appeal before the Tribunal. The Tribunal found that there was no material whatsoever for coming to the conclusion that the wife of the assessee had received Rs. 8,000 from h....

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....on record for coming to the conclusion that the requisite amount for investment in the purchase of the plot and for the construction of the house came from the wife. The Tribunal further found that there was no material on record to show that the wife of the assessee had received any rent in respect of the house which was admittedly let out. In view of these findings, the Tribunal, in our opinion,....