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assessee that the amounts were deposited out of the sale proceeds of plot sold by his wife, Smt. Jagtaran Kaur, who was also an existing ... belonging to Smt. Jagtaran Kaur was invested for the common cause of the family, through the bank a/c of Sh. Narotam Singh Mann; that

Narula Transport Company vs Astt. Cit on 26 June, 2002 Equivalent citations: (2004)87TTJ(ASR

dated 1-9-1997, relating to the assessment year 1980-81. The common grounds of appeal are as under "1. The Commissioner (Appeals ... each case in the purchase of residential plot. The assessment year involved is 1980-81. Both the assessees purchased a residential plot