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2004 (11) TMI 97 - HC - Income TaxHouse property - "1. Whether the Tribunal was right in concluding that no enquiries need be made by the Income-tax Officer relating to the issue of transfer of property in favour of the wife in lieu of mehar and investment in property, once it had given finding that the CIT was correct in fact and in law in setting aside the order of the Income-tax Officer as the Income-tax Officer had framed the assessment without making proper enquiries? - 3. Whether Tribunal is justified in excluding the income of property from the assessment of the assessee while there is no legal transfer of that property as itself held by the Tribunal? - 4. Whether Tribunal is justified in making distinction between the 'prompt' and 'deferred dower debt'?" - There is no any illegality in the order of the Tribunal holding that under the Muslim law a husband is liable to pay dower to his wife. Therefore, questions Nos. 1, 3 and 4 are answered in the affirmative, i.e., against the Revenue and in favour of the assessee.
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