1983 (10) TMI 101 - AT - Income Tax

Summary

The appeal was filed by the assessee against the order of the AAC, K-Range, New Delhi for the assessment year 1979-80. The assessee claimed that the property purchased from the DDA belonged to an AOP consisting of himself and his wife. The claim was rejected by the ITO and AAC, but the ITAT Delhi held that the income should be assessed in the status of an AOP. The appeal was allowed.