1989 (2) TMI 82

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....J.-These are nine applications under section 27(3) of the Wealth-tax Act, 1957, which relate to the assessment years 1968-69 to 1976-77. By these applications, the Commissioner of Wealth-tax has required that the income-tax Appellate Tribunal be directed to refer the case for the said years for the opinion of this court on three common questions proposed in these applications. The Hindu undivid....

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.... to be the "reasonable rent" in accordance with the U. P. (Temporary Control of Rent and Eviction) Act, 1947, as the property in question was governed by the provisions of the said Act. It referred to section 2(f)(1) of the Rent Control Act which provides that "reasonable annual rent" in the case of accommodation constructed before July 1, 1946, means "municipal assessment plus 25% thereon". The T....

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....sel for the parties. Learned standing counsel urged that the property in question was in the self-occupation of the assessee and the provisions of the U. P. (Temporary Control of Rent and Eviction) Act, 1947, did not apply to the facts of the case. It was further urged that in any case, the Tribunal erred in not realising that the aforesaid legislation relating to the rent control had been repeale....

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....earing for the assessee. At this stage, of the proceeding, we are not expected to express any final opinion on the rival contentions raised by the contesting parties. All that has to be considered is whether the order passed by the Income-tax Appellate Tribunal gives rise to any question of law. Having considered the matter carefully, we are of the opinion that the question decided by the Incom....