M/S Y.S. AND CO-OWNERS vs. INCOME TAX OFFICER ETC.

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

house property. The Revenue challenged the or he appellant also filed cross objec ted 25.05.2007 held the incom he AOP. However, the submi -2- Thus, the income tax authority f rent received by co-owners as tions stating that income from s per their specified shares and Act, 1961 (for short, ‘the Act’). the objections and passed the Act making

THE COMMISSIONER OF INCOME TAX NEW DELHI vs. MANJIT SINGH BAIDWAN

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA