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C.I.T. v. Mugglal Kamlapati - INCOME TAX REFERENCE No. 85 of 1994 [2005] RD-AH 885 (29 March 2005)


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Court No.37

I.T.R. No. 85 of 1994

CIT, Central, Kanpur v. M/s Juggilal Kamlapat Bankers, Kanpur.

Hon'ble R.K.Agrawal, J.

Hon'ble Prakash Krishna, J.

The Income Tax Appellate Tribunal, Allahabad  has referred the following questions of law under Section 256(1) of the Income Tax Act, 1961, hereinafter referred to as the Act, for opinion to this Court.

"1.Whether on the facts and in the circumstances of the case the ITAT was justified in arriving at the opinion that Annual Letting Value of the property namely "Ganga Kuti" should be adopted at Rs. 20,000/-?

2. Whether on the facts and in the circumstances of the case, the Hon'ble I.T.A.T. was justified in directing the assessing Officer to adopt the A.L.V. of "J.K.Kothi" at Rs. 8,766/-?"

The Reference relates to the Assessment year 1984-85.

We have heard Sri A.N.Mahajan learned standing counsel for the Revenue. Nobody has appeared  on behalf of the respondent assessee.

It has been stated by Sri A.N.Mahajan, learned standing counsel that this Court in I.T.R. No. 67 of 1991 decided on 7th March, 2005, which is inter partes, has answered the similar question in favour of the assessee and against the Revenue.

Respectfully following the aforesaid decision we answer the questions referred to us in the affirmative i.e. in favour of the assessee and against the Revenue.  However, there shall be no order as to costs.




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