Cumi Employees' Welfare Trust vs Wealth-Tax Officer on 28 September, 1998 The issue regarding title to property in possession and enjoyment of the assessee is discussed in CIT v. H. H. Gouri Parvathi Bhai [1988] 173 ITR 355 (Ker.). Income Tax Appellate Tribunal - Madras Cites 41 - Cited by 0 - Full Document