1985 (3) TMI 85

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....deed dated 1-8-1978. The letting out was for a period of 11 months. Clause (1) of this deed is relevant for our purpose and is reproduced below : " That lessee shall pay a monthly rent of Rs. 3,250 (Three-thousand two hundred and fifty only) and Rs. 1,250 towards the installation of booster pump and other fixtures to the lesser for the premises and fixtures as above, total Rs. 4,500 (Four thousan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Income-tax Act, 1961 (' the Act '). 2. The assessee appealed to the AAC with regard to the claim under proviso (c) to section 23(1). It was submitted before him that although the benefit was available to the residential unit only but it was not necessary that the property should have been let out for the purpose of residence. The AAC accepted this plea and directed the relief of Rs. 2,400 permi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the use to which it has been put or if it has been let out for a purpose other than residential and it still can be treated as a residential unit. Our finding, therefore, is that the property belonging to the assessee is not entitled to the relief under proviso (c) to section 23(1). The relief allowed by the AAC, is, therefore, directed to be withdrawn. 4. The next contention before the AAC was t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ghese v. CIT [1971] 80 ITR 180. He finally directed the ITO to recompute the income from property including the amount of Rs. 10,000, which he had assessed as income from other sources. 5. Here also, the department is in appeal before us. It was emphasised by the learned departmental representative that the AAC had erred and failed to appreciate the fact that the buildings and the fittings were s....