Ownership and tax head for flat income raised as questions of law; Delhi HC directed reference to the Tribunal.

Ownership for income from house property was questioned where an assessee had paid consideration and was in possession of flats, but no registered sale deed stood in its name, and the tax head applicable to income from commercial flats was also in issue. The Delhi HC held that a question of law arose on both issues and directed the Tribunal to state the case and refer the formulated questions for its decision. The document records the legal controversy and the referral outcome, without determining the substantive tax treatment.

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Issues: Whether an assessee who has paid the consideration for purchase of flats and is in possession, but in whose name no registered sale deed stands, can be treated as the owner for the purposes of income from house property; and whether the income from the commercial flats is assessable under the head "Income from house property" or under the head "Income from other sources".

Outcome: The Court found that a question of law arose and directed the Tribunal to state the case and refer the questions formulated to the Court for decision.

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