Assessee had purchased a property in joint ownership with her husband.  Assessing Officer considered 50-50 ownership of property between assessee and her husband.  Further, since assessee did not provide any expected reasonable rent of property, he assessed annual letting value at 8 per cent of cost of property as shown in sale deed and computed income from house property and taxed assessee’s share in her hands as per section 23(1)(a).  Assessee contended that amount contributed by assessee for purchase of property was only 5.4 per cent of total investment, therefore, taxing 50 per cent of house property income in hands of assessee is  not justified. On appeal the Tribunal held that   assessee was not a housewife. Computation of her income for relevant year showed that she was salary earner and earned salary of Rs. 24 lakhs during year. Since co-ownership of assessee and her husband was evidenced in sale deed but there is  no specification of their respective shares in deed, it must be held that husband and wife purchased equal shares and, therefore, revenue is justified in bringing to tax 50 per cent of income from house property in hands of assessee. (AY. 2015-16)