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TMI Blog1989 (2) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment years 1968-69 to 1976-77. By these applications, the Commissioner of Wealth-tax has required that the income-tax Appellate Tribunal be directed to refer the case for the said years for the opinion of this court on three common questions proposed in these applications. The Hindu undivided family of Shadiram Ganga Prasad, the respondent assessee, had owned a house property which was used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1947, as the property in question was governed by the provisions of the said Act. It referred to section 2(f)(1) of the Rent Control Act which provides that "reasonable annual rent" in the case of accommodation constructed before July 1, 1946, means "municipal assessment plus 25% thereon". The Tribunal further noted that the expression "gross maintainable rent" referred to in rule 1BB in terms wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the assessee and the provisions of the U. P. (Temporary Control of Rent and Eviction) Act, 1947, did not apply to the facts of the case. It was further urged that in any case, the Tribunal erred in not realising that the aforesaid legislation relating to the rent control had been repealed by the U. P. Act (XIII of 1972) and the cases for the assessment years 1972-73 onwards were liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on the rival contentions raised by the contesting parties. All that has to be considered is whether the order passed by the Income-tax Appellate Tribunal gives rise to any question of law. Having considered the matter carefully, we are of the opinion that the question decided by the Income-tax Appellate Tribunal in the appeals giving rise to these applications does give rise to a question of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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