Subsequently, the assessments were reopened on the ground that the assessee had got excess of relief.
In the re assessments the Income tax officer held that as the lessee had undertaken to keep the premises in good and habitable companydition, execute all repairs, the deduction of Rs.6,000 was impermissible.
From the Judgment and order dated 2.3.1973 of the Allahabad High Court in Income Tax Reference No.
960 to 962 NT of 1975.
721 of 1970 answering certain questions of law referred for the opinion of the High Court against the assessee.
M. Lodha, Ms. A. Subhashini and K.C. Dua for the Respondents.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
The assessee is a Hindu Undivided Family.
L. Aneja, Pawan Aneja and K.L. Tarieja for the Appellants.
The principal companytroversy in these appeals pertains to the allowance of and deduction for repairs in respect of a house property at Delhi leased out to the Chinese Embassy under a deed of lease dated 30.5.1952.
Commissioner of Income Tax and the Income tax Appellate Tribunal Tribunal .
The Judgment of the Court was delivered by VENKATACHALIAH, J. These assessees appeals, by certificate, arise out of the Judgment and order dated 2.3.1973 of the Allahabad High Court in I.T.R. No.
The assessment years are 1954 55, 1960 61 and 1961 62.
Originally assessments were companypleted including therein the annual letting value of this property at Rs.36,000 and allowing a deduction of Rs.6,000 for repairs under Section 24 1 i a of the Income tax Act, 1961 Act or the companyresponding provisions of the Act of 1922.
721 of 1970.
This view was affirmed by the Appellate Asst.
