9911796707
TMI Blog2001 (3) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and in the circumstances of the case, the Appellate Tribunal was right in upholding the disallowance of deduction of Rs. 1 lakh claimed by the accountable person from the value of the estate of the deceased under section 33(1)(n) of the Estate Duty Act, 1953, in respect of the portion of the house property 19-G, Maharani Bagh, New Delhi?" The dispute relates to non-allowance of the deduction of Rs. 1 lakh under section 33(1)(n) of the Act. The first accountable person, Smt. Indira Chakravarty, died on March 15, 1978, after the death of the deceased Shri B. N. Chakravarty on March 26, 1976. Therefore, their son, Shri S. N. Chakravarty (hereinafter referred as "the present accountable person"), was considered to be the accountable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but was kept ready for personal use of the deceased. Reliance was also placed on a letter dated January 8, 1982, written by then Chief Minister of Haryana in this regard. The Appellate Controller, noticed that the deceased had claimed vacancy allowance under section 24(1)(i) of the Income-tax Act, 1961 (in short "the IT Act"), for the assessment years 1974-75 and 1975-76 in respect of the rear portion and he did not claim any deduction under sub-sections (2) and (3) of section 23 of the Income-tax Act. He, however, noticed that for the assessment year 1976-77, deduction was claimed by Smt. Indira Chakravarty under section 23(2) of the Act for self-occupation on the ground that she shifted to the house after the death of the deceased. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ascertaining the meaning. They are to the following effect: "The precise meaning of the word 'houses' has frequently arisen for judicial consideration, but mostly in connexion with other statutes or in other contexts. Decisions in relation to such other matters appear to me to afford very little, if any, assistance, to the determination of its meaning in this case. What seems to be clear is that the word has a distinct fluidity of meaning and that it is best construed in relation to the context in which it is found and in relation to the objects and purposes of the Act or of the section of the Act in which it is used." The language of section 33(1)(n) of the Act is similar to the language of section 5(1)(iv) of the Wealth-tax Act, 1957 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han Singh [1972] 83 ITR 52, this court also had an occasion to consider the significance of the words "for residential purposes" in section 5(1)(iv) of the Wealth-tax Act. Views similar to the one we have noted above were expressed by this court. The use of the house by the assessee has to be "exclusive". In this context, exclusiveness does not mean loneliness. It does not require that the assessee should live alone in the house. Use of the house, like possession of the house, has two aspects, namely, actual use without claim to any right and use with the claim to a right to do so. In view of the above position, the Tribunal's view cannot be maintained. The question referred, therefore, is answered in the negative, in favour of the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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