1981 (2) TMI 2 - SUPREME COURT

Whether it is open to the ITO while computing the liability of an assessee to tax under the Income-tax Act, 1961 (hereinafter referred to as " the Act "), to include in the income of the assessee any amount calculated in accordance with s. 23(2) of the Act in respect of a house in the occupation of the assessee for the purposes of his own residence - held that provisions charging income in respect of house in the occupation of assessee are constitutional valid