2010 (9) TMI 41

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..... (ORAL) 1. These references relate to the assessment years 1981-82 and 1984-85. In these years, the assessee had disclosed, inter alia, rental income from certain flats in Ashoka Estates, Barakhamba Road and Bhandari House, Nehru Place New Delhi. The Income Tax Officer assessed these rental income under the head "income from house property". Subsequently, the orders were amended and the income....

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.... decision of Sushil Ansal in 160 ITR 308 governs taxation of income by way of rent derived by a person, other than the legal owner, as chargeable under the head „Income from other sources‟? 2. Whether on the facts and circumstances of the case, the Tribunal was right in law in upholding jurisdiction/action u/s 154 of the Act of the assessing Officer following the decision of Sushil Ansa....