Law: Income Tax Ordinance, 1979

Section: 19

Income Tax Ordinance (XXXI of 1979)----S. 19---Income from house property---Self-requisition of house by the owner---Amount of rent received by the assessee on account of self-­requisitioned property was not treated by the Tribunal as income from house---Validity---Tribunal had wrongly concluded that the provision of S.19(3) of the Income Tax Ordinance, 1979, did not apply to the occupation of property by an owner after it had been leased out by him to his employer---Reference was answered in negative. 1989 PTD (Trib.), 917 ref. JUDGMENT NASEEM SIKANDAR, J.---This is a case stated by the Lahore Bench of the Income-tax Appellate Tribunal, under section 136(1) of the Income Tax Ordinance, 1979. The following question has been framed for our consideration and opinion:--- "Whether the Income Tax Appellate Tribunal was justified in holding that the amount of rent received by the assessee on account of self-requisitioned property could not be treated as income from house property?" 2. According to the statement of the case, the respondent is an assessee who was provided rent-free accommodation by his employer Messrs National Bank of Pakistan which was owned by him. 3. The Assessing Officer treated the rent received from the employer as income from property in the hands of the assessee and accordingly made an addition at Rs. 33,166 on that account. 4. The assessee-respondent succeeded in first appeal. The learned CIT(Appeals) relying upon a reported judgment of the Income-tax Appellate Tribunal cited as 1989 PTD (Trib.) 917 proceeded to delete the aforesaid addition. 5. On departmental appeal, learned Tribunal keeping in view their expression of the matter in the said reported decision proceeded to reject it. Thereafter, while accepting reference…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492