2003 (2) TMI 13

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..... ommodation, the basis should be the standard rent fixed by the Rent Controller in respect of similar accommodation by another person under section 9 of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 - - - - - Dated:- 13-2-2003 - Judge(s) : D. K. JAIN., MADAN B. LOKUR JUDGMENT The judgment of the court was delivered by D.K. JAIN J.-At the instance of the Rev .....

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..... ny, but in the penultimate paragraph of its order, except for relying on the said order, it has not recorded any reason for deciding the issue in favour of the assessee. Similar issue had come up for our consideration in the cases of some of the assessees belonging to the same group. In CIT v. Mahesh Kumar Modi [2004] 266 ITR 192 (I.T.R. No.6 of 1984), decided on February 6, 2003, relying on an .....

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