JASHVIDYABEN C MEHTA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE assessee, a married lady, resides with her husband in the latter's property in Ahmedabad. She has one property in her ownership which is occupied by her cousin free of rent. The assessee claimed that her said property should be considered as self -occupied and she should be permitted statutory deduction of Rs. 1.800 in computing the value of the property. This contention has been negatived by all the authorities below. That has given rise to the following question on which our opinion is sought :

(2.) AFTER some discussion at the bar and after analysing the relevant provisions of law, Mr. Shah stated that having regard to the fact that the amount involved is Rs. 1,800 only, he does not press his claim in that behalf. Notwithstanding the concession made at the bar, we would prefer to indicate the reasons why we are of the view that the question must be answered against the assessee and in favour of the Revenue.

(3.) WE are not concerned with the proviso to the said section.