1984 (2) TMI 162 - AT - Income Tax

Summary

The Department appealed the order of the AAC directing assessment of the assessee as an individual instead of an AOP for his 1/3rd share in property bequeathed by his grandfather. The AAC found the assessee had a definite 1/3rd share in the property under Hindu Law, so the Department's appeal was dismissed. The ITO was directed to make fresh assessments accordingly. (Case: Appellate Tribunal ITAT GAUHATI, Citation: 1984 (2) TMI 162 - ITAT GAUHATI)