2001 (7) TMI 65

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..... March 27, 1987, declaring an income of Rs.15,610. The Assessing Officer made an addition on account of income from property and fixed the taxable income at Rs.30,490. The respondent-assessee filed an appeal. It was accepted by the Commissioner of Income-tax (Appeals), vide order dated November 22, 1993. It was held that the income from property could not be added to the assessee's individual i .....

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..... in the name of one of the brothers only. On this basis, counsel maintains that the stand of the Revenue is not correct. The matter is of a trivial nature. However, it is clear that the income from the property had to be shared by both the brothers. Thus, the addition of the total income against the respondent was not warranted. The Tribunal's decision to that extent was correct. The question is .....

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