2001 (10) TMI 1165

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.... 1. Heard the learned counsels for the parties. 2. These four applications under section 256(2) arise out of the assessment proceedings of the same assessee for the purpose of securing direction to the Tribunal, Jaipur Bench, Jaipur, to state the case and refer one identical question of law said to be arising out of its appellate order for successive assessment years. It concerns the claim of ....

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.... by holding that it is not possible to split up one palace into parts for granting exemption only to that part in the self-occupation of an ex-ruler as his official residence and to deny the benefit of exemption to the other portion of the palace rented out by the Ruler, since the entire palace is declared as his official residence. Hence, even if only a part of the palace only is in the self-occu....