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P.K.AMMINI, S.BANDYOPADHYAY
Assistant Commissioner of Income-tax – Appellant
Versus
P. J. Eapen – Respondent
Per S. Bandyopadhyay, Accountant Member - This departmental appeal is directed against the order of the CIT (Appeals) dated 26-4-1989. In this particular case, the assessee returned an amount of Rs. 21,915 as his net taxable income from the house property constructed by him. The completion of the construction work was made by the assessee in this year only and he let it out at the monthly rent of Rs. 3,000. Although the Assessing Officer does not make any mention about any point having been raised before him at the time of hearing of the assessment proceedings, regarding exemptability of the entire income from house property, the CIT (Appeals), however, mentions in his appellate order that such a contention was actually raised before the Assessing Officer. The CIT (Appeals) states that although the assessee had included the income from house property in his return, in the course of the assessment proceedings, however, he had contended before the Assessing Officer that since he was the owner of the property, only for a period of 10 months during the year, there was no annual value to be determined and hence no income was to be assessed under the head income from house property"
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