Law:

Section:

Section 23 of the Income-tax Act, 1961 [as it stood prior to 1-4-1976] - Income from house property-Annual value-Assessee owned house in new Delhi - Portion of house let out and portion occupied by assessee-Whether annual value of said house to be determined by reference to standard rent determinable under rent control law-Held, yes Facts The assessee owned a house in New Delhi, part of which was let out to a tenant and part of which was occupied by the assessee. The income-tax authorities, as also the Tribunal, in appeal, determined the annual value of the building on the basis of the actual rent received by the assessee in respect of the portion of the house let out to the tenant and on an artificial basis of 10 per cent of the other total income of the assessee in respect of the portion of the house which was self-occupied. The income-tax authorities and the Tribunal rejected the contention of the assessee that the annual value of the house was liable to be determined with reference to the standard rent determinable under the provisions of the Delhi Rent Control Act, 1958. The Tribunal also rejected the assessee's application for reference under section 256(1). The High Court, on reference under section 256(2), also rejected the assessee's application on the ground that the question of law arising out of the order of the Tribunal was concluded by the decision of the Full Bench of the Delhi High Court in Dewan Daulat Ram Kapur v. New Delhi Municipal Committee ILR [1973] 1 Delhi 363. On appeal by special leave: Held 1. In view of the fact that the Supreme Court in Dewan Daulat Rai Kapoor v . New Delhi Municipal Committee [1980]122 ITR 700 overruled the decision of the Delhi High Court in Dewan Daulat Rai Kapoor v. New Delhi Municipal Committee (supra) the High Court was in error in not requiring the Tribunal to refer the impugned question. Therefore, the order of the High Court had to be set aside. However, with the consent of the parties, instead of calling for a reference and leaving it to the High Court to answer the question, the Supreme Court decided the question of law arising out of the order of the Tribunal. 2. In view of its decision in Mrs. Sheila…

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