1991 (1) TMI 230

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....tax Act, 1961. On a review of the assessment for the assessment year 1984-85 in respect of the assessee-HUF, the Commissioner found that the annual value had been determined under section 23(2) which was, according to the Commissioner, erroneous inasmuch as that section cannot be applied to Hindu undivided family. He relied on the decision of the Jammu & Kashmir High Court decision in the case of ....

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....residence in a manner which is beneficial to the assessee. It cannot be denied by the revenue that the house was in the occupation of the owner and hence there can be no error in determining the annual value under that section in the case of the assessee. However, the Commissioner has proceeded on the footing that reference to " his own residence " limits the scope of the section to a living perso....

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.... to occupation for the purposes of 'his own residence' unmistakably shows that the owner in question must be a natural person, that is, what is known in income-tax law as 'an individual'. Therefore, when the proviso speaks of total income of the owner, it is in this sense that the word 'owner' has been used in it. It has no other significance. It does not limit or restrict the meaning of the expre....