1983 (8) TMI 113

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....interest. The property was tenanted and it appears from the materials placed before us that the rent remained unpaid. The assessee therefore claimed her portion of the rental income as irrecoverable rent while computing the annual letting value of the property. This claim of hers was rejected up to the stage of the Tribunal, for the assessment year 1975-76. The assessee once again claimed deductio....

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....e, the assessee cannot get the benefit. He further pointed out that merely because one of the conditions in rule 4 of the Income-tax Rules, 1962, mentions institution of legal proceedings, it is not enough for claiming a deduction. On the other hand, the learned counsel for the assessee, Shri Vinod Chandiok, argued that the assessee complied with all the conditions mentioned in rule 4 including th....

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....ule 4 has been made and the rule reads as follows : " 4. Under clause (x) of sub-section (1) of section 24, deduction shall be allowed of such part of income in respect of which tax is payable under the head 'Income from house property' as is equal to the amount of rent payable but not paid by a tenant of the assessee and so proved to be lost and irrecoverable where-- (a) the tenancy is bona....

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....hout making any deduction under this rule. " Undoubtedly, the assessee complied with the cumulative conditions (a) to (e) but that would not be sufficient to allow an assessee a deduction unless there can be a finding that the assessee cannot realise the rent. It is only on this basic condition that one has to go to the various other subsidiary conditions mentioned in rule 4. All that we get fr....