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TMI Blog1991 (1) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act, 1961. On a review of the assessment for the assessment year 1984-85 in respect of the assessee-HUF, the Commissioner found that the annual value had been determined under section 23(2) which was, according to the Commissioner, erroneous inasmuch as that section cannot be applied to Hindu undivided family. He relied on the decision of the Jammu Kashmir High Court decision in the case of CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence in a manner which is beneficial to the assessee. It cannot be denied by the revenue that the house was in the occupation of the owner and hence there can be no error in determining the annual value under that section in the case of the assessee. However, the Commissioner has proceeded on the footing that reference to " his own residence " limits the scope of the section to a living person an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccupation for the purposes of 'his own residence' unmistakably shows that the owner in question must be a natural person, that is, what is known in income-tax law as 'an individual'. Therefore, when the proviso speaks of total income of the owner, it is in this sense that the word 'owner' has been used in it. It has no other significance. It does not limit or restrict the meaning of the expression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... residence in section 6. It is unfortunate that a provision which has existed even in the 1922 Act to give a benefit to a self-occupied property and has been understood and applied to Hindu undivided families for decades should be considered to be erroneously applied on the basis of a decision of a High Court which is not directly on the point. Again, when hundreds of Hindu undivided families all o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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