1998 (1) TMI 6

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..... the income from house property as the same was assessed in the hands of the HUF, which was rejected by AO - held that revision petition of assessee u/s 264 is to be considered afresh by CIT. - - - - - Dated:- 22-1-1998 - B. N. KIRPAL. and S. P. KURDUKAR. JUDGMENT The question involved in this appeal is whether the house property in question belongs to the appellant in his individual capa .....

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..... der section 264 of the Income-tax Act, 1961 before the Commissioner of Income-tax. The Commissioner of Income-tax by a cryptic order dated May 20, 1985, rejected the said petition by observing that there was no merit therein and mere assertion without any corroborative evidence could not be allowed to disturb the settled matter. The writ petition filed against the aforesaid order of the Commis .....

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