MANJU SINGH Vs. COMMISSIONER INCOME TAX

JUDGEMENT

(1.) Heard Sh. Gagan Basotra, learned Senior Counsel and Ms. Aruna Thakur, learned Counsel appearing for the respondents.

(2.) The petitioners claim that they have only 50% share in the rental income of a residential house. They had been filing income tax return accordingly. For the Assessment Year 2005-2006, they claimed refund of TDS of Rs. 71, 369/- in respect of the rental income of the said house. The assessing authority vide order dated 25.01.2007 allowed partial refund of Rs.34,230/-. Not satisfied by the said order, the petitioners preferred Revision under Section 264 of the Income Tax Act, 1961. The revision was dismissed with a finding declaring the petitioners as the owner of the entire property.

(3.) The submission of learned counsel for the petitioner is that the revisional court is not the proper court to declare about the rights of the parties in the property and therefore, the aforesaid finding/observation is unwarranted.