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Section 23 of the Income-tax Act, 1961 - Income from house property - Annual value - Assessment year 1991-92 - During course of assessment proceedings Assessing Officer felt that rental income declared by assessee- HUF in respect of their share in a property did not reflect fair annual letting value and referred matter of valuation to Valuation Officer - Valuation Officer determined value of said property which was higher than declared value - Assessing Officer completed assessment - On appeal, Commissioner (Appeals) directed Assessing Officer to redetermine value of said property and to limit same to higher of following - (a) municipal valuation, (b) fair rent determinable under Rent Control Act, and (c) actual rent received by assessee - Whether direction given by Commissioner (Appeals) and affirmed by Tribunal was very specific and unambiguous and no fault could be found with order passed by Tribunal on that source - Held, yes R.C. Pandey and Ajay Jha for the Appellant. D.N. Sawhney and M.P. Rastogi for the Respondent. JUDGMENT D.K. Jain, J. - These eight appeals by the Revenue under section 260A of the Income-tax Act, 1961 (for short "the Act"), are directed against the orders passed by the Income-tax Appellate Tribunal, New Delhi ("the Tribunal" for short), in I.T.A. Nos. 1209/Delhi of 1996, dated December 19, 2001; 6089/Delhi of 1995 and 6090/Delhi of 1995, dated August 2, 2000; 6088/Delhi of 1995, dated November 30, 2000; 3152/Delhi of 1995; 3153/Delhi of 1995 and 3154/Delhi of 1995, dated June 15, 2001; 1207/Delhi of 1996 and 1208/Delhi of 1996 dated, December 3, 2001. Although the impugned orders have been passed on different dates in view of the fact that the assessees are members of the same family and an identical issue has been raised in all these appeals, for the sake of convenience, these are taken up together and this order will govern all these appeals. However, we shall treat the facts of I.T.A.No. 31 of 2002 as illustrative. 2. The material facts, as emerging from the Tribunal's order are that the assessee, like the other two assessees, is a Hindu undivided family, owning one fifth share in the house property bearing No. 25, Sardar Patel…

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