Law:

Section:

JUDGMENT K.B.N. Singh, CJ.—The Income-tax Appellate Tribunal, Patna Bench, Patna, has made a reference to this court under section 256(1) of the Income-tax Act, 1961, for opinion on the following question of law: "Whether, on the facts and in the circumstances of the case, the income from the house property falls for inclusion in the total income of the assessee ?" The assessee is an individual. For the assessment year 1965-66, the corresponding accounting year of which ended on the 31st March, 1965, the assessee claimed that the income from the residential house, situate in the Town of Patna, was not assessable in his hands, as the house was transferred to his wife in discharge of dower debt. The Income-tax Officer rejected the claim of the assessee as there was no registered document evidencing the transfer of the house in discharge of the dower debt and included the net income from the residential house in the income of the assessee, relying on a Bench decision of this court in the case of Mohammad Usman Khan v. Amir Mian AIR 1949 Pat 237. The assessee filed an appeal before the Appellate Assistant Commissioner, who allowed the claim of the assessee, following the decision of the Tribunal in the assessee's own case for the assessment year 1963-64, in Income-tax Appeal No. 10544-65, dated the 12th April, 1966. The department thereupon filed an appeal, which was dismissed by the Tribunal, following its earlier decision. It may be mentioned that against the order of the Tribunal for the assessment year 1963-64, also an identical question came up to this court in a reference and the question was re-framed and answered in favour of the assessee in Tax Case No. 10 of 1968. The High Court affirmed the view taken by the Tribunal that there being a valid and completed gift of the house to the wife, in lieu of dower debt, the income of the house was not taxable in the hands of the assessee. When the present case came up for hearing before a Bench of this court, it observed that the Bench, which had heard the earlier reference in Tax Case No. 10 of 1968, relating to assessment year 1963-64, had not noted the contrary view taken in the case of Mohammad Usman Khan, AIR…

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