9911796707
TMI Blog1983 (1) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... He is a medical practitioner having his clinic in his posh locality of Deccan Gymkhana. The assessee constructed a house for clinic as well as for residence and occupied the same since 1968. The self occupied property was never let out to any other person. The assessee was showing the annual letting value of the said property which was accepted by the ITO for a number of years. The assessee showed the annual letting value of the said property of Rs. 6,600 and for the years under the considerations as the same value was shown by the assessee for earlier years. The assessee further gave the working of the income from house property at Rs. 2,738 for the years under consideration. However, the ITO was not satisfied with the working and the ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or was built so as to suit the assessee s individual convenience and for the third party to occupy the floor just above the hospital would be a hindrance. 6. The AAC went through the orders of the ITO as to why he had adapted a higher figure of Rs. 19,968 against the figure of Rs. 6,600 shown by the assessee and he observed that the ITO has clearly brought out as to how the annual letting value in this case is Rs. 19,968. On that point the appeal of the assessee were dismissed by the AAC. 7. Regarding the disallowance and the depreciation not given in full as per the claim of the assessee, the AAC relied on the orders of the ITO and he held that 1/3rd expenses of the motor car and 1/3 rd depreciation of the said car was justified. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the AAC and stated that the disallowance was restricted to Rs. 500 only for each of the years i.e., for asst. yrs. 1977-78 and 1978-79 and the depreciation was restricted to 1/4th for both the years. Shri Bhide argued that there was no appeal filed by the department in these years on these two points. 11. Shri Sathe, the ld. departmental representative, very strongly relied on the orders of the authorities below and he started that if a mistake has been committed by an ITO for a number of years, it does not necessarily mean that the same mistake should be committed for ever. It was argued that every year of assessment is a separate year and, therefore, the ITO is not duty bound to accept the assessee s claim which was accepted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hagwan Dass Jain vs. Union of India Ors (1981) 21 CTR (SC) 399 : (1981) 128 ITR 315 (SC) where in the concept of income has been given. Accordingly Shri Sathe stated that the annual letting value adopted by the ITO for the years under considerations is fair and reasonable, and therefore, the same should be confirmed. 12. Regarding the disallowance of petrol, car expenses and depreciation, Shri Sathe relied on the orders of the authorities below. 13. We have heard the rival submissions and gone through the orders of the authorities below and the compilation filed by Shri Bhide. It is already noted that the property under consideration is occupied by the assessee since 1968 and the annual letting value shown by the assessee of self occu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tandard rent by the controller does not arise. Secondly since there was no tenant and there was no dispute between the landlord and the tenant regarding the standard landlord and the tenant regarding the standard rent the matter had never gone to the court for fixation of standard rent and, therefore, the test laid down by the courts cannot be made applicable to the facts of the cae in hand, having regard to the fact and an important one that the property is self-occupied since 1968 and it was never let out to anybody. 14.The ld. departmental representative could not point out as to what alterations were made to the existing structure and, therefore, in our view the annual letting value of the property cannot be raised arbitrarily. We hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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