Allahabad H.C : Whether, under the facts and circumstances of case, the Tribunal was justified in finding income of house property 64, Lajpat Nagar, Varanasi, assessable in the assessee’s hands ?

Upon hearing the parties, we are of the view that the question as proposed by the assessee is a question of law and it does arise from the Tribunal’s order dated September 29, 1987, and we, therefore, direct the Tribunal to draw up a statement of the case and refer the following question for the opinion of this Court :

“Whether, under the facts and circumstances of case, the Tribunal was justified in finding income of house property 64, Lajpat Nagar, Varanasi, assessable in the assessee’s hands ? “

The application is, therefore allowed.

[Citation : 176 ITR 275]