March 2001

Income Tax Case Laws

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding the disallowance of deduction of Rs. 1 lakh claimed by the accountable person from the value of the estate of the deceased under s. 33(1)(n) of the ED Act, 1953, in respect of the portion of the house property 19-G, Maharanl Bagh, New Delhi ?

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High Court Of Delhi B.N. Chakravarty vs. Controller Of Estate Duty Sections ED 33(1)(n) Arijit Pasayat, C.J. & S.K. Agarwal,

Sec. 260A, Section 22, Section 260

Gauhati H.C : Whether, on the facts and in the circumstances of the case, the CIT(A) as well as the Tribunal did not err in law in coming to the conclusion that the income from house property amounting to Rs. 2,08,740.14 is not to be assessed in the hands of the assessee and directing deletion of the same from the income of the assessee ?

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High Court Of Gauhati CIT vs. Kashiram Agarwalla & Sons (HUF) Sections 22, 260A Asst. Year 1991-92 H.K. Sema &

Sec. 260A, Section 22, Section 260

Gauhati H.C : Whether, on the facts and in the circumstances of the case, the CIT(A) as well as the Tribunal did not err in law in coming to the conclusion that the income from house property amounting to Rs. 2,08,740.14 is not to be assessed in the hands of the assessee and directing deletion of the same from the income of the assessee ?

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High Court Of Gauhati CIT vs. Kashiram Agarwalla & Sons (HUF) Sections 22, 260A Asst. Year 1991-92 H.K. Sema &

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