1990 (3) TMI 59

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..... es to the valuation of the assessee's interest in the property No. 7, Anand Lok, New Delhi, and the other type of question sought to be raised pertains to the issue whether the superstructure on plot No. 7, Anand Lok, New Delhi, could be regarded as owned by the association of persons or not and what was the share of the assessee. In respect of the assessment year 1979-80, the Income-tax Appellat .....

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..... perstructure on plot No. 7, Anand Lok, New Delhi, was owned by the association of persons comprising of the assessee, his wife and two minor children represented by the assessee himself and that only one-fourth share thereof belonged to the assessee ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that an association of persons was legal .....

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