New Delhi, Oct. 29 -- The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, has ruled in favour of a woman whose timber-trading business was treated by tax authorities as a benami concern of a family-owned firm, holding that the department had failed to establish a connection between the two businesses.

In Meena Garg vs Deputy Commissioner of Income Tax, ITA Nos. 1165 to 1170/CHD/2013, the tribunal set aside the order of the Commissioner of Income Tax (Appeals), which had upheld the department's decision to treat the income of Garg's proprietorship, Punjab Timber Trading Company, as income belonging to Punjab Plywood Industries.

The ruling, pronounced on 26 February 2014, covered six assessment years from 2002-03 to 2007-08.

The ...