COMMISSIONER OF INCOME TAX Vs. KAMLA SONDHI

JUDGEMENT

(1.) THE question mentioned hereinbelow has been referred by the Tribunal. However, the notice on the respondent has yet not been effected. Anyhow, notice is not required in the instant case as the case is covered by the decision of the apex Court in favour of the assessee. The question that has been referred by the Tribunal is as under : "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that rental income from flat in a multi -storeyed building is assessable in the hands of the assessee under the head 'Income from house property' even though the assessee had not acquired legal title to the ownership of the said property through a registered sale deed in her favour -

(2.) IN view of the Supreme Court decision in the case of CIT vs. Podar Cement (P) Ltd., Etc. (1997) 141 CTR (SC) 67 : (1997) 226 ITR 625 (SC), the answer is required to be given in favour of the assessee and against the Revenue. The apex Court in the said decision has held as under :