The appellant had been including income from this house property in his Income Tax Return on the basis of that it was his individual income for the year 1981 82 but then filed a revised return claiming the income to be assessable in the hand of the HUF However, the appellants claim that as the property belongs to the Hindu Undivided Family, therefore, the income should also be assessed in the hands of the Hindu Undivided family, was number accepted by the Income Tax Officer whereupon the appellant filed a Revision Petition under Section 264 of the Income tax Act before the Commissioner of Income tax.
The Commissioner of Income Tax by a cryptic order dated 20th May, 1985 rejected the said petition by observing that there was numbermerit therein and mere assertion without any companyroborative evidence companyld number be allowed to disturb the settled matter.
Writ petition filed against the aforesaid order of the Commissioner of Income Tax was dismissed by another cryptic order wherein it was stated that after hearing the companynsel for the parties, the High Court did number find any merit in the writ petition.