1988 (11) TMI 84

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..... village Rahimpura. According to his father, Shiv Singh, the annual income from this land was about Rs. 3,000 and this entire amount was spent by him on his household expenses. In other words, no part of it was paid to or received by Kirpa Singh. Does this and the further fact that there was also an investment by Kirpa Singh in Fixed Deposit Receipt of Rs. 40,000 in their joint names, that is, of .....

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..... land in question is undoubtedly that of Kirpa Singh. If instead of taking it, he chooses to let his father utilise it, it cannot but be treated as an indirect receipt of the said income by Kirpa Singh. Seen in this light, the assessee, Shiv Singh, must indeed be held to be covered by clause (c) of sub-section (1) of section 163 of the Act. This reference is consequently answered in favour of the .....

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