COMMISSIONER OF INCOME TAX Vs. SHYAM SUNDER

JUDGEMENT

(1.) At the instance of the" Commissioner of Income Tax, New Delhi, the Income Tax Appellate Tribunal has referred u/s 256(1) of the I.T. Act, 1961, the following question for the opinion of this court:

(2.) The assessment year involved is 1964-65.

(3.) The assessed, namely, Shyam Sunder, who is assessed in the status of an individual, is a co-owner in property bearing No. 59/23, Rohtak Road, Karol Bagh, New Delhi. His share is 1/4th. The other co-owners are his two brothers and the wife of a third brother. The property has 12 rooms. Each co-owner is stated to be in occupation of three rooms. They pay house tax separately and have separate electric meters.