JUDGMENT :— These appeals arise out of assessment of the assessee to income-tax for the assessment years 1967-68 to 1971-72. There is a common question of law arising in these appeals and hence they have been consolidated together and are being disposed of by a single judgment. The question arising in these appeals relates to the annual value of a house belonging to the assessee and situate in New Delhi for the purpose of assessment to income-tax under S. 22. The Income-tax Authorities as also the Tribunal in appeal determined the annual value of the building on the basis, of the actual rent received by the assessee in respect of the portion of the house let out to the tenant and on an artificial basis of 10% of the other total income of the assessee in respect of the portion of the house which was self-occupied. The Income-tax Authorities and the Tribunal rejected the contention of the assessee that the annual value of the house was liable to be determined with reference to the standard rent determinable under the provisions of the Delhi Rent Control Act, 1958 (hereinafter referred to the Rent Act). The assessee thereupon made applications to the Tribunal for reference of the ques