1979 (1) TMI 91

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Patna was held to be taxable in his hands, as his case of having given that house in discharge of dower debt to his wife in the year 1961 was not accepted because the same was not by a registered instrument, but by an oral gift. Against the original orders of assessment for both the years, the assessee filed appeals before the AAC of Income-tax, Patna, and the Assistant Commissioner allowed the ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gift of residential house, without a registered deed, is complete and effective under the Mohammadan law by which the assessee is governed ? 2. Whether, on the facts and in the circumstances of the case, the income from the house property falls for inclusion in the total income of the assessee ?" During the pendency of these two reference cases, the assessee died and his heirs have been substi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssain, appearing on behalf of the assessee, has submitted that even if the transfer of the house in lieu of the dower debt was not valid, on account of its not having been effected by a registered instrument, the fact remains that the wife was in possession of the residential house and the assessee derived no income from the said house. Hence, the income from the house could not be taxed in the ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X