COMMISSIONER OF INCOME TAX Vs. BEJOY KUMAR ALMAL

JUDGEMENT

(1.) In this reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, we are called upon to determine the method of computation of income from house property where more than one person jointly own such property in ascertained shares.

(2.) For the assessment year 1962-63, Bejoy Kumar Almal, the assessee, filed his return for income-tax. At the relevant time he was the owner of undivided one-third share in a house property and along with his brothers, the other co-sharers, they and their families completely occupied the house.

(3.) The Income-tax Officer in making the assessment order followed the valuation of an earlier year without making any particular computation.