2003 (2) TMI 527

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..... nities. 2. Although the assessee remains unrepresented, but since the issue raised in the present reference stands concluded by a decision of the Apex Court, we dispense with the filing of the paper books and proceed to dispose of the reference. 3. Pursuant to the directions issued by this Court under section 256(2) of the Income-tax Act, 1961 (for short the Act ), the Income-tax Appellate .....

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..... to whether the assessee could be treated as the owner of commercial flats held by her in a multistoryed building in New Delhi, within the meaning of section 22 of the Act and the income derived from the said flats could be assessed under the head Income from house property . 4. A similar issue came up for consideration of the Supreme Court in CIT v. Poddar Cements (P.) Ltd. [1997] 226 ITR 6 .....

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