SHIV NARAIN CHAUDHARI Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) AT the instance of the assessee, the Income-tax Appellate Tribunal, Allahabad Bench (hereinafter referred to as "the Tribunal"), has referred to this court the following question of law :

(2.) THE material facts, as set out in the statement of the case, are briefly as follows: THE assessee is a Hindu undivided family. It consists of four adult male members. THEy are living in four different independent residential units which are connected by a common passage in a building owned by them and bearing Municipal door Nos. 92 and 92-A, Darbhanga Castle, in Allahabad. A part of that building was constructed in the year 1960 and was assigned Municipal door No. 92. That building was extended in the year 1963 and such extended portion was assigned door No. 92-A. Two of the residential units are situate in the portion of the building bearing door No. 92 and the remaining two residential units, in the portion bearing door No. 92-A. THE assessee-family also owned another building bearing Municipal door No. 17/33, in another locality, Mahatma Gandhi Marg, Allahabad. A part of that building was let out and a part of it was in the occupation of the assessee's family.

(3.) IN its order the Tribunal has observed, inter alia, as follows :