Mere accruing of income jointly to more persons than one would not constitute thereon an AOP

HIGH COURT OF PUNJAB & HARYANA Sudhir Nagpal versus Income-tax Officer IT Appeal Nos. 463, 464 & 559 of 2009 AND 49, 51,& 217 to 219 of 2010 JULY  26, 2012  JUDGMENT Ajay Kumar Mittal, J. This order shall dispose of a bunch of eight appeals bearing I.T.A. Nos. 463, 464, 559 of 2009, 49, 51 and 217 to 219 of 2010 as according to the learned counsel for the parties, the primary issue involved therein is identical. For brevity, the facts are being extracted from I.T.A. No. 463 of 2009. 2. This appeal has been filed by the assessee under section 260A of the Income-t...