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TMI Blog1988 (4) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Departmental Representative and the learned counsel for the assessee and have perused the material placed before us. 2. The first ground raised in this appeal is as under : " On the facts and in the circumstances of the case, the AAC erred in holding the relief of self-occupation u/s 23(2) of the IT Act is also available to HUF. " 3. The assessee is a Hindu undivided family and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e us the learned Departmental Representative relied upon the language of section 23(2) as reproduced above and the ratio laid down by Hon'ble the J K High court in Mohd. Amin Tyamboo's case. In that case there is certainly an observation that for availing the benefit under section 23(2), the owner must be a natural person, i.e., what is known in income-tax law as "an individual". However, the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners may be artificial persons like companies. This is, however, not so in the case of a family. While a company or a partnership firm cannot use a house for its residence, a family can certainly do so. 5. Under section 13 of the General Clauses Act, words in masculine gender shall be taken to include females and words in singular shall include plural and vice versa. Therefore, the word 'owner' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see as contemplated u/s 17 of the Registration Act. " 7. This point stands covered against the assessee by a judgment of Hon'ble the Delhi High Court in Sushil Ansal v. CIT [1986] 160 ITR 308. Admittedly, the flat has not been legally conveyed to the assessee and hence the ITO was right in assessing the rental income therefrom as income from other sources. We, therefore, set aside the learned AA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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