1961 (2) TMI 62

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....ib, for the petitioner R. Viswanathan for  T. V. Balakrishnan, for the respondent JUDGMENT The judgment of the court was delivered by RAJAGOPALAN OFFG. CJ.--Since, in opinion, the Tribunal was right in the conclusion it reached, that requirements of section 4A(a)(ii) were not satisfied and that the assessee did not in either of the two years in question maintain a dwelling house w....

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....ing house. Neither was his dwelling house. That during his temporary visits to India he stayed in either house, obviously as a guest, did not make either of them his dwelling house within the meaning of section 4A(a)(ii). All that was established in this case was that the title to the house that had belonged to his father vested in the assessee along with the other co-heirs. The assessee had of co....

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....ble territories, but there must be a home." Was the house, a share in which the assessee inherited, but no portion of which he or his family occupied, his home in India, which he could use in his own right? The Tribunal was right in following the principle laid down in Commissioner of Income-tax v. Fulabhai Khodabhai Patel [1952] 22 I.T.R. 359 at 362 (Mad.) and in answering that question in the....

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.... was maintained for his parents was not his dwelling house. The assessee there had no right to the use of the house either as owner or otherwise. We do not understand the passage in Zackariah's case [1952] 22 I.T.R. 359 at 362 (Mad.), taken in its content, as it should be, to lay down as a proposition of law that mere ownership of a fractional share in a house with nothing more is enough to co....