1990 (1) TMI 52

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tioner has proposed the following question of law to this court for being referred to it by the Tribunal : "Whether the Income-tax Appellate Tribunal was correct in law and on the facts of the case in confirming the view of the Appellate Assistant Commissioner that the annual letting value of the assessee's share in the property at 7/184, Swarup Nagar, Kanpur, is to be taken at Rs. 2,400 as sho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he conclusion that section 3(k) of the said Act applied and reading the said provision with section 3(f), the annual letting value had, to be the value as assessed or determined by the Nagar Mahapalika. It was found as a fact that the Kanpur Nagar Mahapalika had, in respect of the property in question determined the annual letting value at Rs. 12,000. As the house was self-occupied, the annual let....