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2012 (12) TMI 165 - HC - Income TaxBlock Assessment - Protective assessment - Assessee being an individual filed return in capacity as Kartha of HUF - AO referred to the order of the assessment relating to 1982-83, rejected the claim that he was owning an extent of 20.88 acres of agricultural lands in the status of HUF – AO held that the property were held jointly and not as HUF property holding it as ancestral property - the property was Joint family property, the entire income from the lorries and the lands were assessed at the hands of the assessee in the status as individual. Assessee produce additional evidence in the form of Encumbrance certificate, that possession as belonging to HUF and partition deed dated 24.2.1981 which showed the family partition between the assessee and his brother and also providing maintenance for his father. Held that:- The nature of encumbrance therein and cannot spell on the holding of the property and right from 1952, 1980 to 1984 to 2000, the property had not been subjected to any encumbrance. The partition deed allotted an extent of 4.63 acres alone, there are no material to show that the balance extent of 16.25 acres, were, infact, joint family property and not an individual property. In respect of division of family property and not of joint property. It may be noted that the statement that the expression that parties henceforth would have only blood relationship and nothing beyond are found normally only in partition of HUF joint family and not in respect of division of property held jointly. Except to the extent of 4.63 acres of land found as HUF property, the assessment as regards other extent of 16.25 acres in the individual hands is confirmed. In favour of assessee
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