Ownership for house property tax purposes carries the corresponding Section 9(2) relief when income is assessed under Section 9(1).

A beneficiary assessed directly as owner of property under Section 9(1) of the Income-tax Act, 1922, was held entitled to claim the proviso to Section 9(2) in the same assessment capacity. The court reasoned that the exemption or limitation in Section 9(2) is attached to the statutory character of ownership for house property assessment, so once income is taxed in the assessee's hands as owner under Section 9(1), the corresponding relief under Section 9(2) follows. Broader questions about trustees' assessment under Section 41(2) and the meaning of owner were not decided.

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Issues: Whether a beneficiary assessed directly under Section 9(1) of the Income-tax Act, 1922, as owner of a property is entitled to claim the benefit of the proviso to Section 9(2) of that Act.

Analysis: The assessee was assessed in respect of the property on the footing that he was the owner for the purposes of Section 9(1). The exemption in the proviso to Section 9(2) is attached to the same statutory character, namely ownership for the purpose of house property assessment. Once the income was brought to tax in the assessee's hands as owner under Section 9(1), the same assessment capacity governed the availability of the corresponding relief under Section 9(2). The broader questions concerning the extent of assessment of trustees under Section 41(2) and the meaning of owner were not decided.

Conclusion: The assessee was entitled to the benefit of Section 9(2) and the question was answered in the affirmative, in favour of the assessee.

Ratio Decidendi: A person assessed as owner of property for the purposes of house property income under Section 9(1) of the Income-tax Act, 1922, is entitled to claim the exemption or limitation provided by Section 9(2) in the same capacity.

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