TMI Blog1995 (9) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-90. All these four cases arise out of the common order of the Commissioner of Agricultural Income-tax, dated July 16, 1992. Originally, the husband, Ponniah Nadar, and the wife, Ganga Bai, were assessed to agricultural income-tax in respect of the abovesaid two years, separately, one assessment in relation to the husband under section 17(3) of the Act, in respect of the total agricultural income realised by him from an extent of 69.94 acres held by him and another assessment on the wife, Ganga Bai, in respect of the total agricultural income in relation to another 16.25 acres of agricultural land, standing in her name under section 65 of the Act. In other words, while, in respect of the husband, since the abovesaid holding exceeded 50 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mt. Ganga Bai there is no evidence how she had acquired the properties. . . . A perusal of the document(s) shows that except for the settlement of 50 cents in her favour in 1951, all other acquisition of property is after her marriage. Despite a number of notices issued and opportunities given to her, no proof of the independent nature of source of funds for the acquisition of the property by Tmt. Ganga Bai was furnished. No evidence was produced, (viz.) separate bank account in the name of Tmt. Ganga Bai or any other documents showing the details of the transactions based on which she acquired the lands either by way of sale or by mortgaging her stridhana property.... As such, the property has to be presumed to have been acquired out of he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s earlier notice, would disclose her independent sources of income for purchasing the abovesaid lands in her name, by the abovesaid 14 sale deeds, besides the independent source disclosed by the abovereferred to settlement deed dated October 18, 1951, from her parent in relation to the abovereferred to 50 cents of land. But, after going through the said reply, we only find that apart from referring to the abovesaid sale deeds, it only refers to certain mortgages of one or other of the abovesaid lands covered under the sale deeds executed in favour of Ganga Bai prior to the relevant sale deeds. These mortgages by themselves would not prove her independent resources. In those mortgages also, she would have been only a name-lender and the mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to such a conclusion, reliance had been placed on the principles contained in section 106 of the Evidence Act. (vide Ganga Ram Balmokand v. CIT [1937] 5 ITR 464 (Lahore)). Further, in Madappa (G. M.) v. CIT [1948] 16 ITR 385 ; AIR 1949 Mad 246, a case under the said old Income-tax Act, 1922, it has been held that when both the source and the nature of the cash receipts shown in the accounting year have not been proved, the Income-tax Officer cannot draw any other inference except that those two amounts are income receipts. In Har Prasad Shiva Dutt Rai v. CIT, AIR 1957 All 746, it has been held that if an assessee receives certain sums of money in the relevant accounting period, it is for him to explain from where he got the money, and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, since the principle underlying section 106 of the Evidence Act will not be applicable to the facts therein, as the said case related to the dispute between husband and wife and not a dispute between the husband or wife on the one hand and the tax Department on the other hand. However, it must be stated that the income from the abovesaid 50 cents of land, which the abovesaid Ganga Bai got by way of settlement from her father on October 18, 1951, prior to her marriage, cannot be clubbed with the husband's income since it is clear that that said land was got from her father. No doubt, if at least the said Ganga Bai stated the quantum of income got by her from the said land, it could have been considered whether the quantum of income rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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