Wednesday, 2 October 2019

Whether there can be blending of self acquired property with joint family property by making declaration in Income tax return?

B. Jupudi Venkata Vijaya Bhaskar Vs. Jupudi Kesava Rao (died) & Ors., MANU/AP/0032/1994 : AIR 1994 AP 134, where it has been held as under: -

"30......By declaring his status in the Income Tax and Wealth-tax returns as "Hindu Undivided Family", it could not be said that the first defendant had blended his private properties with that of the joint family properties....

31. Declaration of status in the Income Tax returns is not always decisive of the real status of the individual.... "

C. Madan Lal Vs. Controller of Estate Duty, MANU/RH/0069/1968 : [1969] 74 ITR 84(Raj) where it has been held as under:-

20.....In our opinion, in the absence of any other circumstances, the filing of returns and getting his property taxed on the basis of joint family property were not sufficient to show an intention of abandonment of his claim on the part of Sukhdoo. It has been observed in Govind Narain Mathur v. Mohini Devi MANU/RH/0153/1960 : ILR [1960] Raj 1219 that a statement in connection with the assessment of Income Tax that certain property was joint family property may be made for the purpose of getting some advantage under the law relating to Income Tax and that it could not be evidence of any unequivocal intention on the part of the assesses to waive his interest in the self acquired property.... "

(emphasis supplied)
IN THE HIGH COURT OF DELHI

CS (OS) 2223/2013, 

Decided On: 04.02.2019

Aarshiya Gulati  Vs.  Kuldeep Singh Gulati and Ors.

Hon'ble Judges/Coram:
Manmohan, J.


Citation: AIR 2019(NOC) 577 Del
Read full judgment here: Click here
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