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TMI Blog1971 (3) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... the rental income from the assessee's total income - - - - - Dated:- 23-3-1971 - Judge(s) : L. N. CHHANGANI., J. P. JAIN. JUDGMENT The judgment of the court was delivered by CHHANGANI J.-This is an application by the Commissioner of Income-tax, Rajasthan, Jaipur, under section 256(2) of the Income-tax Act, 1961, praying that the Income-tax Appellate Tribunal (Delhi Bench " B "), New Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year. He, therefore, reopened the assessment under section 147(a) of the Income-tax Act, 1961. Before the Income-tax Officer it was contended on behalf of Smt. Rukmini Devi that the house was purchased by her out of her " stridhan " property obtained from her father and brothers. The Income-tax Officer did not accept the version of Smt. Rukmini Devi. The Appellate Assistant Commissioner also uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other hand, we do not find that there is anything on record which go to show that the investment had been made by the Hindu undivided family. " On the basis of these facts, the Appellate Tribunal reversed the decision of the Income-tax Officer and the Appellate Assistant Commissioner of Income-tax and held that the house could not be treated as the joint family property. The Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perty of a member of the Hindu family. Reliance was placed upon a decision of the Patna High Court in Janki Sao v. Commissioner of Income-tax. In that case the Tribunal found that the junior member had no profession or independent source of income. Explanation given by him was proved false. In these circumstances, the Tribunal raised a presumption against the joint Hindu family and treated the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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