FALSHAW, J.

1. This reference has arisen out of the assessment of Sardar Bahadur Ranjit Singh for the assessment year 1946-47, account year possessing other sources of income the assessee is the owner of the premises in New Delhi known as the Imperial Hotel which he leased out complete with furnishings and fittings to the company known as the Associated Hotels of India Limited in August 1939 for a period of 20 years at an annual rent of Rs. 50,000. In the account year in question the approach roads or drives had fallen into such a bad state that it was found necessary to repair them, and the repairs took the form of resurfacing with concrete the whole of the roadways, totalling more than one furlong in length. This resurfacing cost Rs. 24,904 and in his return the assessee sought to deduct the whole of this amount, under the heading of his income from the Imperial Hotel, on account of repairs. The Income-tax Officer held that the whole expenditure could not be allowed in one year and that it should be spread over to 10 years and allowed a deduction of Rs. 2,472 on this account.

2. The assessee appealed to the Appellate Assistant Commissioner regarding a number of points in