Madras H.C : The law does not require that the assessee should remain in occupation of the premises throughout the year.

High Court Of Madras

Commissioner Of Wealth Tax vs. H. Rajagopala Thondaiman

Sections WT 2(e)(2)(b)

R. Jayasimha Babu & A.K. Rajan, JJ.

Tax Case (A) No. 475 of 2000

5th November, 2001

Counsel Appeared

Mrs. Chitra Venkataraman, for the Appellant : None, for the Respondent

JUDGMENT

R. Jayasimha Babu J. :

The Tribunal has, on the question of fact, found that the property in question is indeed situated in the midst of a large extent of 175 acres of land. The law does not require that the assessee should remain in occupation of the premises throughout the year. The fact that it is a farm house and used as such is sufficient. There is no merit in the appeal and hence, it is dismissed.

[Citation : 257 ITR 701]

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