Supreme Court · 1980 INSC 71 · Decided 9 April 1980
Liquidator of Mahamudabad Properties (P) LTD. v. Commissioner of Income Tax, West Bengal Ii, Calcutta
- Court
- Supreme Court of India
- Citation
- 1980 INSC 71 · [1980] 3 S.C.R. 428
- Case number
- CIVIL APPEAL No. 2138/1972
- Decided
- 9 April 1980
- Bench
- N.L. UNTWALIA, R.S. PATHAK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 22, 23, 23(1), 24(2)(ix)
Headnote
Income Tax Act, 1961, Sections 22 and 23-Computation of Income frotn house property-Building not in a habita/Jle condition after it was released by Gol·crnment consequent to derequisitioning-Assessee claiming remission in· the computation of income of the entire annual value and also premium and municipal taxes relating to the property- Permissibility of re1nission and deductions claimed-Competency of the High Court to give a direction to tile Appellate Tribunal, enabling the Revenue to tax income from the property, when the Revenue jailed to ask for a refertnce·
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