COMMISSIONER OF INCOME TAX Vs. S.M. ARIF

JUDGEMENT

(1.) THE Tribunal, Allahabad has referred the following question of law under s. 256(1) of the IT Act, 1961 (hereinafter referred to as the Act) for opinion to this Court : "Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the property situated at Nawal Kishore Road, Lucknow, stood transferred to the wife of the assessee, Farzana Arif, in satisfaction of her claim for 'Mehar' and that the income of the said property should, therefore, be assessed in her hands and not in the hands of the assessee -

(2.) THE matter relates to the asst. yr. 1982 -83.

(3.) THE facts in brief are as follows : The assessee -respondent owned a property situate at Nawal Kishore Road, Lucknow, which was given by him to his wife, Smt. Farzana Arif in satisfaction of her claim for "Mehar". She has been, since then filing the return of income from the said property and is also being assessed as such. The ITO in the case of assessee -respondent did not accept the claim of the assessee that the property no long belonged to him because such property has not been transferred in the name of the wife by a registered deed. He, therefore, assessed the income from the property in hand of the assessee - respondent. However, the Tribunal has set aside the order of the ITO and has held that in the earlier orders, in the assessee's own case, the transfer of property by the respondent -assessee to his wife in lieu of "Mehar" has been accepted.