Chandmull Rajgarhia vs Commissioner Of Income-Tax, Bihar And ... on 3 February, 1966
The next judgment relied on by counsel is in Chandmull Rajgarhia v. CIT [1967] 66 ITR 347 (Patna). In the said case the court was considering as to whether the need of the circumstantial presumption of blending joint family property arises. The court was considering with regard to sufficient nucleus with regard to presumption. The case revolves round a new acquisition being made for the joint family. The court accepted the inference from circumstances.