9911796707
TMI Blog1979 (9) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... red to as the said " Act "), for directing the Income-tax Appellate Tribunal to state a case and to refer to this court for determination the following questions : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee's tenancy of the flat in Rutty Engineer House taken on lease in 1964 did not constitute "capital asset " wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to quit given some time in 1965 and the assessee thereafter occupied the said flat as a statutory tenant. The building in which the said flat was situated was sold to Jolly and Maker (P.) Ltd., who served on the assessee a notice to quit purporting to be under s. 13(1)(hh) of the Bombay Rents, Hotel and Lodging House Rates (Control) Act, 1947. The validity of this notice was disputed by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication under s. 256(2) of the said Act to this court for directing the Tribunal to state a case and to refer the question set out in that application to this court for determination. The said application was summarily rejected by a Division Bench of this court on 20th June, 1977. The Commissioner applied for special leave to appeal against this decision to the Supreme Court of India and even t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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