2001 (7) TMI 112

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....ed by JAWAHAR LAL GUPTA J.--The Tribunal has referred the following question for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal erred in law in upholding the decision of the Appellate Assistant Commissioner in allowing the set-off of loss relating to house property against income under the other heads for the assessment years 19....

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....e of K.K. Dhanda and Sons. Since a reference had already been made to this court in the case of K.K. Dhanda and Sons, the Tribunal had sought the opinion of this court even in the present case. We have heard learned counsel for the parties. On behalf of the Revenue, Mr. R.P. Sawhney has vehemently con tended that section 23 specifically provides that there is no question of loss in the case ....