Case Law Details
Case Name : Surender Kumar Vs ITO (ITAT Delhi)
Related Assessment Year : 2004-05
Courts :
All ITAT ITAT Delhi
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RELEVANT PARAGRAPH
5. We have heard both the parties and gone through the material available on record. We have also perused the revenue records indicating the land-holding and crops grown Thereon. As per the Jamabandi the lands are owned jointly by these persons. Some of the lands are owned jointly by seven persons and some by four and certain lands individually. However, as per the statement recorded by the Assessing Officer and affidavits filed, it is seen th
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