1999 (12) TMI 55

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....year 1978-79 : "1. Whether, on the facts and in the circumstances of the case, the assessee under the head 'Income from salary', is entitled against that income to the deduction admissible under section 16(i) of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the deduction on account of repair under section 24 should be worked out on the gross annual letting value before deduction of allowance for occupation under section 23(2)(i) of the Income-tax Act ?" Question referred for the assessment year 1979-80 : "1. Whether, on the facts and in the circumstances of the case, the assessee-Hindu undivided family, when its income has been assessed un....

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....e doing so, the Tribunal also observed that the Income-tax Officer having himself determined the head to income under which the income declared was assessable, namely, "salaries", the Revenue could not raise any objection with regard to the head of income having been wrongly taken specially when there was no cross-objection filed by it. The second question in respect of the assessment year 1978-79 relates to the deduction for repairs under section 24 of the Act, while computing the income from the self-occupied property. The assessee had computed its income under the said head by first claiming deduction under section 24(1)(i)(a) of the Act on account of repairs against the gross letting value of the property and then claiming relief und....

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....determined, then the total income under the head has to be computed as per the procedure prescribed under the specific head. Section 16 of the Act provides that the income chargeable under the head "Salaries" shall be computed after making deductions prescribed thereunder. Standard deduction is one of the deductions prescribed under section 16(i) of the Act. In the instant case, having himself brought to tax the money received by the assessee under the head "Salaries", it is axiomatic that the income chargeable under the said head has to be computed after allowing deductions under section 16 of the Act. It is, however, submitted by Mr. Sanjiv Khanna that the issue before the Tribunal was whether the salary received by the Hindu undivided....