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provisions. However, the Government failed to establish the same. The claimants are Shilotris, and therefore, have ownership right to the suit land. The Jamin Kharda

share of the claimant, and the claimant is shown as Shilotri in the Jamin Kharda thereby describing the said land as the private land ... occurred in 1940. He was responsible for starting Uran Sheva Karanja Salt Shilotris Syndicate which was to lookafter the manufacture of salt and deal with

provisions. However, the Government failed to establish the same. The claimants are Shilotris, and therefore, have ownership right to the suit land. The Jamin Kharda

Sanika Shilotri, Mumbai vs Assessee on 14 February, 2007 IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH: MUMBAI BEFORE SHRI P.M. JAGTAP ... MEMBER ITA No.346/Mum/2009 (Assessment Year: 2003-04) Mrs. Sanika Shilotri, 102, Varun, J.P. Road, Versova, Andheri (W), Mumbai -400 061 ........ Assessee