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2006 (8) TMI 130 - HC - Income TaxIncome of house property – plot was allotted to the assessee by the society and he had made some constructions over it. However, in the year 1975, the assessee surrendered his membership in the society and in his place his wife became a member of the society. The society admitted his wife as a member in his place and thus for all practical purposes his wife became the owner of Plot. She had also paid the amount incurred by him for the construction of the house and other incidental expenses by cheque - whether the house property can be treated to belong to the assessee Sri Ram Saran Das Tandon or to Smt. Vimlawati Tandon after 1975 when the name of Smt. Vimlawati Tandon was entered in the members' register of the society in place of her husband - as the assessee ceased to be the member of the society in the year 1975 and in his place Smt. Vimlawati Tandon became a member of the society, the house property belongs to Smt. Vimlawati Tandon and not to the assessee. - Tribunal was justified in holding that the income from the house property was assessable in the hands of the wife of the assessee
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