2002 (11) TMI 64

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....A. Nos. 1209/Delhi of 1996, dated December 19, 2001 ; 6089/Delhi of 1995 and 6090/Delhi of 1995, dated August 2, 2000 ; 6088/Delhi of 1995, dated November 30, 2000 ; 3152/Delhi of 1995, 3153/Delhi of 1995 and 3154/Delhi of 1995, dated June 15, 2001 ; 1207/Delhi of 1996 and 1208/Delhi of 1996 dated December 3, 2001. Although the impugned orders have been passed on different dates ill view of the fact that the assessees are members of the same family and an identical issue has been raised in all these appeals, for the sake of convenience, these are taken up together and this order will govern all these appeals. However, we shall treat the facts of I. T. A. No. 31 of 2002 as illustrative. The material facts, as emerging from the Tribunal....

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....findings, he will limit the same to the higher of the following (a) the municipal valuation, (b) the fair rent determinable under the Rent Control Act, and (c) the actual rent paid by the assessee (?) This direction I feel fairly and reasonably gives effect to the pronouncements of the Supreme Court on the subject from time to time." Being not satisfied with the said direction, the Revenue took the matter in further appeal to the Tribunal. By the impugned orders, the Tribunal has affirmed the view taken by the Commissioner (Appeals). Hence, the present appeals. As many as nine questions, stated to be substantial questions of law have been formulated in the appeal memo but for the sake of brevity we do not propose to reproduce them her....