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S. 54F – Property jointly owned not to be added in calculating Houses owned by Assessee
Case Law Details
- Case Name
- Dr. (Smt.) P.K. Vasanthi Rangarajan Vs Commissioner of Income-tax (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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HIGH COURT OF MADRAS
Dr. (Smt.) P.K. Vasanthi Rangarajan
V/s.
Commissioner of Income-tax
MRS. CHITRA VENKATARAMAN
AND K. RAVICHANDRA BAABU, JJ.
TAX CASE APPEAL NO. 1435 OF 2005
JULY 6, 2012
JUDGMENT
Mrs. Chitra Venkataraman, J.
The assessee is on appeal as against the order of the Income Tax Appellate Tribunal, raising the following substantial questions of law, relating to the assessment year 2000-01:
(i) Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in holding that handing over of possession of the property und...





