SHYAMA DEVI SANGANERIA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) in this reference case, the petitioner/assessee being aggrieved by the view taken by the Income Tax Appellate Tribunal in its order made on 26th August, 1997 in RA No. 43 (Gau) of 1997 in respect of Shrimati Shyama Devi Sanganeria -Vs- Commissioner of Income Tax, NE Region, Shillong, has made this petition challenging the correctness and the legality of the conclusion arrived at by the appellate Tribunal in the course of its order.

(2.) The brief facts for the purpose of adjudicating this reference case are as follows : The assessee/petitioner in regard to his liability to pay Income tax, sought deduction of 'the sum of money payable towards electricity charges attributable towards services, as claimed within composite rent receipt during the year of assessment 1991-92. The petition under Section 154 of the Income Tax Act, 1961, hereinafter referred to as the Act, 1961, filed by the assessee was also rejected by the assessing officer. Thereafter the matter went up before the Income Tax Appellate Authority. The appellate authority in reversal of the view taken by the Revenue, has arrived at a conclusion that the claim made by the assessee is required to be taken into consideration for the purpose of deduction. Then the matter went upto the Income Tax Appellate Tribunal. The learned Members of the appellate Tribunal considering both the orders of the assessing authority as well as the appellate authority, have arrived at a conclusion as follows :

(3.) We have heard the learned counsel on both the sides.