PRODIP KUMAR BOTHRA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This appeal under Section 260A of the Income-tax ( Act ), 1961 is at the instance of an assessee and is directed against an order dated 22nd June, 2004, 2 passed by the Income-tax Appellate Tribunal, A Bench, Kolkata, in Income-tax Appeal being ITA No.1724 (Kol) of 2002 for the Assessment Years 1998-99 and 1999-2000 and thereby dismissing the appeal preferred by the assessee. Being dissatisfied, the assessee has come up with the present appeal.

(2.) The only question that falls for determination in this appeal is whether the benefit under Section 22 of the Act, 1961 is available to a co-owner of a house property if part of the said house is occupied for the business of a partnership firm of which the said co-owner is one of the partners.

(3.) The following facts are relevant for the purpose of disposal of the present appeal.