Interpretation of s. 25B made by the High Court being not called for on the facts and circumstances of the case, permission is granted to the assessee to move the High Court for recall/expungement of the observations pertaining to s. 25B if the High Court so deems it fit.
Interpretation of s. 25B made by the High Court being not called for on the facts and circumstances of the case, permission is granted to the assessee to move the High Court for recall/expungement of the observations pertaining to s. 25B if the High Court so deems it fit.
Assessee
From the judgment and order dt. 6th May, 2008 of the Rajasthan High Court in IT Appeal Nos. 94, 99 to 101 & 131 of 2005, 1, 26, 84 & 85 of 2006 and 45 & 119 of 2007, reported as CIT vs. Dowager Maharani Residential Accommodation Welfare Association Trust (2008) 7 DTR (Raj) 264 : (2008) 217 CTR (Raj) 497 Income from house property—Year of chargeability—Arrears of enhanced rent—There was no need for the High Court to interpret s. 25B on the facts and circumstances of the case—Thus, permission is granted to the assessee to move the High Court for recall/expungement of the observations pertaining to s. 25B if the High Court so deems it fit— CIT vs. Dowager Maharani Residential
Accommodation Welfare Association Trust (2008) 7 DTR (Raj) 264 : (2008) 217 CTR (Raj) 497 modified
(Paras 1 & 2)
Prima facie, we find merit in the contention of the assessee that there was no need for the High Court to interpret Section 25B (of Income Tax Act, 1961) on the facts and circumstances of this case. We do not find, prima facie, the reason for having examined Section 25B (of Income Tax Act, 1961).
In the circumstances, we hereby grant permission to the assessee-petitioner to move the High Court for recall/expungement of only those observations pertaining to Section 25B (of Income Tax Act, 1961) if the High Court so deems it fit.
The Special Leave Petitions are disposed of accordingly.
(N. ANNAPURNA) (MADHU SAXENA)
COURT MASTER COURT MASTER
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Interpretation of s. 25B made by the High Court being not called for on the facts and circumstances of the case, permission is granted to the assessee to move the High Court for recall/expungement of the observations pertaining to s. 25B if the High Court so deems it fit.
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