TMI Blog2010 (9) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... om could be treated as income under the head of "income from house property" and not "income from other sources" - 72 OF 1993 - - - Dated:- 1-9-2010 - CORAM :- HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MS. JUSTICE REVA KHETRAPAL Mr. Satyen Sethi, Advocate Ms. Prem Lata Bansal, Advocate A.K. SIKRI, J. (ORAL) 1. These references relate to the assessment years 1981-82 and 1984 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l as ITAT. However, the assessee made application for reference under Section 256 (1) of the Act and on that, the following two questions are referred for opinion of this Court :- "1.Whether on the facts and circumstances of the case, the Tribunal was right in law in holding that for assessment year after 1976-77 the decision of Sushil Ansal in 160 ITR 308 governs taxation of income by way of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t where the assessee has not become the owner of the property in question, rental there from could be treated as income under the head of "income from house property" and not "income from other sources". Following that decision of the Supreme Court, first question is answered in favour of the assessee and against the revenue. In view thereof, need to answer the second question does not arise. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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