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TMI Blog1996 (3) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... ed herein is common in all the assessment years under appeals. 2. The assessee has earned the salary income as well as the rental income from house property at Trivandrum. There is no dispute regarding the assessment of salary income. There is also no dispute regarding the assessment of rental income. The only dispute is regarding the assessment of rental income either in the assessee's individ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amania Pillai and Sri Chidambara Kuttalam Pillai. Sri Sivananda Perumal Pillai's father owned certain properties at Trivandrum. Sri Sivananda Perumal Pillai got those properties as a heir of his father. Sri Sivananda Perumal Pillai settled the properties held by him in the names of his sons and the building in question was settled on the assessee. The assessee claimed it is his ancestral property ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r kind of joint family property is self-acquisition of one of the members thrown into the common stock. A third class of property is property acquired, without the aid of the family funds, by the members of an undivided family by purchase, gift or otherwise. As soon as the joint family, as such, acquires property, by any means such property becomes the joint family property even though the family ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o formalities are necessary for the merger of a coparcener's self-acquired property into coparcenary property. No registered instrument is necessary. After such merger, such property cannot be treated as the coparcener's separate property". 5. All these decision are not exactly in support of the point in dispute because the assessee's father settled the property in question in the assessee's na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of Sri S. Chidambara Kuttalam Pillai (WTA No. 77/Coch/1971-72 for the asst. yr. 1970-71), dt. 3rd March, 1973, a copy of which is on record at pages 1 to 4. The Tribunal accepted that the rental income should be assessed in the hands of the Karta of the HUF. 6. Thus, the case law as well as the decision of the Tribunal support the assessee's contention to assess the rental in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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