DHARAMDAS AGRAWAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS judgment shall also govern the disposal of M.C.C. Nos. 221 of 1981, 238 of 1981, 426 of 1981 and 441 of 1981.

(2.) THE assessee in all these cases is the same, namely, Shri Dharamdas Agrawal (HUF). In proceedings for assessment, both under the Income-tax Act and the Wealth-tax Act, a question arose as to whether certain house properties were the properties of the assessee or of the wife of Dharamdas Agrawal, namely, Smt. Manikbai. THE question arose for the first time in the assessment year 1957-58 and was decided against the assessee. In the subsequent years, the income from the aforesaid properties was treated as the income of the assessee and taxed as such without any' demur or objection on the part of the assessee. It appears that in the year 1965-66, the question was again raked up by the assessee.

(3.) IN the remaining three cases, only one question has been referred, namely :