COMMISSIONER OF INCOME TAX Vs. MOHD AMIN TRAMBOO

JUDGEMENT

(1.) The assessee is an individual. He is a partner of the firm M/s M A Ramzana in which his son, Javeed Ahmed, has been admitted to the benefits of the partnership. The assessee owns house property which is self occupied for the residence. For the assessment year 1974-75, the assessee filed his return of income and determined the annual letting value of the said property at Rs. 4,420/- but limited the assessable amount of Rs. 2, 688/- only His contention was the 10% limit, as contemplated by section 23 (2) of the Income Tax Act, 1961 (shortly 'the Act') was relateable to the total income of the assessee without including therein the minor's income assessable in his hands under section 64 of the Act. The IT O. repelled the contention. On appeal, the Appellate Assistant Commissioner disagreed with the IT O and upheld the contention. Feeling aggrieved the Department preferred an appeal before the Tribunal. The Tribunal preferred the view taken by the I. T. O and reversed the order passed by the Appellate Assistant Commissioner observing :

(2.) At the instance of the Assessee, the Tribunal has referred the following questions of law for the opinion :

(3.) Section 23 (2) reads : "Where the property consists of-