2006 (8) TMI 130

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....ustified in finding income of house property 64, Lajpatnagar, Varanasi, assessable in the assessee's hand?" Whereas in I.T.R. No. 177 of 1991, which is at the instance of the Revenue and which relates to the assessment year 1983-84, the Income-tax Appellate Tribunal, Allahabad has referred the following question of law under section 256(1) of the Act: "Whether, on the facts and in the circumstances of the case, the hon'ble Income-tax Appellate Tribunal was justified in holding that the income from the house property 64, Lajpat Nagar, Varanasi was assessable in the hands of Smt. Vimlawati Tandon, the wife of the assessee?" As the two references relate to the same assessee, they were heard together and are being decided by a common o....

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....cluded the income of the property in the hands of the assessee. However, on appeal the Commissioner of Income-tax (Appeals) deleted the addition. On further appeal before the Tribunal by the Revenue, the Tribunal has set aside the order of the Commissioner of Income-tax (Appeals) and restored the order of the Income-tax Officer. However, in respect of the assessment year 1983-84 the Tribunal has confirmed the order of the Commissioner of Income-tax (Appeal). We have heard Sri Krishna Agrawal, learned counsel appearing for the assessee and Sri R.K. Upadhyay, learned counsel appearing for the Revenue in both the references. Learned counsel for the assessee submitted that it is not in dispute that plot No. 64, Lajpat Nagar, Varanasi was ....

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....f Nawab Mir Barkat Ali Khan v. CWT [1986] 162 ITR 888. He further submitted that in respect of the assessment year 1983-84, the Tribunal has committed an error in deleting the addition in respect of the income from house property, 64, Lajpat Nagar, Varanasi, in the hands of the assessee. Having given our anxious consideration to the various pleas raised by learned counsel for the parties, we find that the facts are not in dispute. The question is as to whether the house property, 64, Lajpat Nagar, Varanasi can be treated to belong to the assessee Sri Ram Saran Das Tandon or to Smt. Vimlawati Tandon after 1975 when the name of Smt. Vimlawati Tandon was entered in the members' register of the society in place of her husband. The question n....