Deewan Daulat Rai Kapoor v. NDMC

122 ITR 700Supreme Court of India1980#3374 most cited

What is Deewan Daulat Rai Kapoor v. NDMC authority for?

The annual letting value (ALV) of a property for income tax purposes is determined by what the owner can reasonably expect to get from a hypothetical tenant. If a building is subject to house-tax by local authorities, the standard rent determined by those authorities for house-tax will be considered the ALV for income tax, regardless of whether the property is tenanted or self-occupied.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2025.

Also referred to as

Deewan Daulat Rai Kapoor · annual letting value · hypothetical tenant · house tax · standard rent · self-occupied property · tenanted property

Sections most often in play

Section 143(1)Section 143(3)Section 147Section 148Section 14A of the ActSection 1961Section 1962Section 2(22)(e)

Issues it is cited on

self occupied propertysection 116annual letting valuesection 24(a)annual valuesection 2(22)(e)violation of natural justicesection 22section 24section 23section 131section 263

Judgments citing Deewan Daulat Rai Kapoor v. NDMC

ASHA BURMAN,NEW DELHI vs. ACIT CIRCLE 46(1), NEW DELHI

In the result, appeals of the Assessee are partly allowed for

ITA 544/DEL/2024[AY 2017-18]Status: DisposedITAT Delhi04 Nov 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.539 To 544/Del/2024 िनधा"रणवष"/Assessment Years:2012-13 To 2017-18 बनाम Asha Burman Acit, 4Th Floor, Punjabi Bhawan, Vs. Circle 46(1), 10, Rouse Avenue, New Delhi. Drum Shape Building, Ito, Pan No.Aaepb0966C New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 24

…from year to year”, has not been defined under the Act but has been considered by the Hon’ble Supreme Court and various High Courts from time to time while dealing with the determination of house-tax. In the case of Diwan Daulat Rai Kapoor vs. NBMC & another, 122 ITR 700, a larger Bench of the Supreme Court observed that such expression denotes that the owner of building expect to get from a hypothetical tenant. The courts further held that in the case of building, which is subjected to levy of house-tax by the local authorities, the standard rents determined by the local authority to levy house-tax would be the…

ASHA BURMAN,NEW DELHI vs. ACIT CIRCLE 46(1), NEW DELHI

In the result, appeals of the Assessee are partly allowed for

ITA 543/DEL/2024[AY 2016-17]Status: DisposedITAT Delhi04 Nov 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.539 To 544/Del/2024 िनधा"रणवष"/Assessment Years:2012-13 To 2017-18 बनाम Asha Burman Acit, 4Th Floor, Punjabi Bhawan, Vs. Circle 46(1), 10, Rouse Avenue, New Delhi. Drum Shape Building, Ito, Pan No.Aaepb0966C New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 24

…from year to year”, has not been defined under the Act but has been considered by the Hon’ble Supreme Court and various High Courts from time to time while dealing with the determination of house-tax. In the case of Diwan Daulat Rai Kapoor vs. NBMC & another, 122 ITR 700, a larger Bench of the Supreme Court observed that such expression denotes that the owner of building expect to get from a hypothetical tenant. The courts further held that in the case of building, which is subjected to levy of house-tax by the local authorities, the standard rents determined by the local authority to levy house-tax would be the…

ASHA BURMAN,NEW DELHI vs. ACIT CIRCLE 46(1), NEW DELHI

In the result, appeals of the Assessee are partly allowed for

ITA 542/DEL/2024[AY 2015-16]Status: DisposedITAT Delhi04 Nov 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.539 To 544/Del/2024 िनधा"रणवष"/Assessment Years:2012-13 To 2017-18 बनाम Asha Burman Acit, 4Th Floor, Punjabi Bhawan, Vs. Circle 46(1), 10, Rouse Avenue, New Delhi. Drum Shape Building, Ito, Pan No.Aaepb0966C New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 24

…from year to year”, has not been defined under the Act but has been considered by the Hon’ble Supreme Court and various High Courts from time to time while dealing with the determination of house-tax. In the case of Diwan Daulat Rai Kapoor vs. NBMC & another, 122 ITR 700, a larger Bench of the Supreme Court observed that such expression denotes that the owner of building expect to get from a hypothetical tenant. The courts further held that in the case of building, which is subjected to levy of house-tax by the local authorities, the standard rents determined by the local authority to levy house-tax would be the…

ASHA BURMAN,NEW DELHI vs. ACIT CIRCLE 46(1), NEW DELHI

In the result, appeals of the Assessee are partly allowed for

ITA 541/DEL/2024[AY 2014-15]Status: DisposedITAT Delhi04 Nov 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.539 To 544/Del/2024 िनधा"रणवष"/Assessment Years:2012-13 To 2017-18 बनाम Asha Burman Acit, 4Th Floor, Punjabi Bhawan, Vs. Circle 46(1), 10, Rouse Avenue, New Delhi. Drum Shape Building, Ito, Pan No.Aaepb0966C New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 24

…from year to year”, has not been defined under the Act but has been considered by the Hon’ble Supreme Court and various High Courts from time to time while dealing with the determination of house-tax. In the case of Diwan Daulat Rai Kapoor vs. NBMC & another, 122 ITR 700, a larger Bench of the Supreme Court observed that such expression denotes that the owner of building expect to get from a hypothetical tenant. The courts further held that in the case of building, which is subjected to levy of house-tax by the local authorities, the standard rents determined by the local authority to levy house-tax would be the…

ASHA BURMAN,NEW DELHI vs. ACIT CIRCLE 46(1), NEW DLEHI

In the result, appeals of the Assessee are partly allowed for

ITA 540/DEL/2024[AY 2013-14]Status: DisposedITAT Delhi04 Nov 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.539 To 544/Del/2024 िनधा"रणवष"/Assessment Years:2012-13 To 2017-18 बनाम Asha Burman Acit, 4Th Floor, Punjabi Bhawan, Vs. Circle 46(1), 10, Rouse Avenue, New Delhi. Drum Shape Building, Ito, Pan No.Aaepb0966C New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 24

…from year to year”, has not been defined under the Act but has been considered by the Hon’ble Supreme Court and various High Courts from time to time while dealing with the determination of house-tax. In the case of Diwan Daulat Rai Kapoor vs. NBMC & another, 122 ITR 700, a larger Bench of the Supreme Court observed that such expression denotes that the owner of building expect to get from a hypothetical tenant. The courts further held that in the case of building, which is subjected to levy of house-tax by the local authorities, the standard rents determined by the local authority to levy house-tax would be the…

DIRECTI INTERNET SOLUTIONS PVT LTD,MUMBAI vs. ITO 5(1)(3), MUMBAI

In the result, the appeal of the assessee for assessment year

ITA 3019/MUM/2023[2013-14]Status: DisposedITAT Mumbai01 Mar 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Firoze B. AndhyarujinaFor Respondent: Smt. Mahita Nair, Sr. DR

…relied on the decision of Hon’ble In support he relied on the decision of Hon’ble In support he relied on the decision of Hon’ble supreme Court in the case of supreme Court in the case of Dewan Daulat Rai Kapoor v. NDMC Dewan Daulat Rai Kapoor v. NDMC (1980) 122 ITR 700 (S (1980) 122 ITR 700 (SC), where in it held that when C), where in it held that when the property is subject to Rent Control Act, its annual value under section 23(1) subject to Rent Control Act, its annual value under section 23(1) subject to Rent Control Act, its annual value under section 23(1) Directi Internet Solutions Pvt. Ltd. Directi IT…

DIRECTI INTERNET SOLUTIONS PVT LTD,MUMBAI vs. ACIT 5(1)(2), MUMBAI

In the result, the appeal of the assessee for assessment year

ITA 3018/MUM/2023[2014-15]Status: DisposedITAT Mumbai01 Mar 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Firoze B. AndhyarujinaFor Respondent: Smt. Mahita Nair, Sr. DR

…relied on the decision of Hon’ble In support he relied on the decision of Hon’ble In support he relied on the decision of Hon’ble supreme Court in the case of supreme Court in the case of Dewan Daulat Rai Kapoor v. NDMC Dewan Daulat Rai Kapoor v. NDMC (1980) 122 ITR 700 (S (1980) 122 ITR 700 (SC), where in it held that when C), where in it held that when the property is subject to Rent Control Act, its annual value under section 23(1) subject to Rent Control Act, its annual value under section 23(1) subject to Rent Control Act, its annual value under section 23(1) Directi Internet Solutions Pvt. Ltd. Directi IT…

DCIT, CIRCLE-1(1)-EXEMPTION, NEW DELHI vs. HAMDARD LABORATORIES (INDIA) , NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1311/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Sept 2023AY 2016-17

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17

For Appellant: Shri R.M. Mehta, CAFor Respondent: Shri T James Singson, CIT, DR
Section 10Section 11Section 12ASection 13(2)Section 13(2)(b)Section 13(3)Section 143(3)Section 250

…by the Delhi Rent Control Act and the standard rent of this property was below Rs. 4,000 per month which was the rent being paid by the company. In view of the principles laid down by the Supreme Court in the cases of Dewan 11 Daulat Rai Kapoor v NDMC [1980] 122 ITR 700, Mrs Sheila Kaushish v CIT [1981] 131 ITR 435, and Amolak Ram Khosla v. CIT [1981] 131 ITR 589 since in the instant case the rent payable by the company to the assessee was considered to be more than the standard rent assessable under the Delhi Rent Control Act it was not permissible to say that the rent charged by the assessee was inadequate and…

DEPUTY COMMISSIONER OF INCOME TAX -3 (1), INDORE vs. M/S M.P. ENTERTAINMENT AND DEVELOPERS PRIVATE LIMITED, INDORE

ITA 203/IND/2018[2014-15]Status: DisposedITAT Indore21 Nov 2022AY 2014-15

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

…. 272 to 2901 5.01 Your Honour, it is a settled law that the annual value of any house property should be governed by the standard rent or fair rent. The Hon'ble Apex Court in the case of Dewan Daulat Rai Kapoor vs. New Delhi Municipal Committee & Anr. (1980) 122 ITR 700 (SC) has held that 4Le actual rent, in normal circumstances, afford a reliable evidence of when and lord might reasonably expect to get from a hypothetical tenant. The Hon’ble Supreme Court further held that the annual value of o building whether lei out or self-occupied must be limited by measure of standard rent determinable under the relevant…

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

ITA 344/IND/2017[2013-14]Status: DisposedITAT Indore21 Nov 2022AY 2013-14

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

…. 272 to 2901 5.01 Your Honour, it is a settled law that the annual value of any house property should be governed by the standard rent or fair rent. The Hon'ble Apex Court in the case of Dewan Daulat Rai Kapoor vs. New Delhi Municipal Committee & Anr. (1980) 122 ITR 700 (SC) has held that 4Le actual rent, in normal circumstances, afford a reliable evidence of when and lord might reasonably expect to get from a hypothetical tenant. The Hon’ble Supreme Court further held that the annual value of o building whether lei out or self-occupied must be limited by measure of standard rent determinable under the relevant…

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

ITA 118/IND/2017[2012-13]Status: DisposedITAT Indore21 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

…. 272 to 2901 5.01 Your Honour, it is a settled law that the annual value of any house property should be governed by the standard rent or fair rent. The Hon'ble Apex Court in the case of Dewan Daulat Rai Kapoor vs. New Delhi Municipal Committee & Anr. (1980) 122 ITR 700 (SC) has held that 4Le actual rent, in normal circumstances, afford a reliable evidence of when and lord might reasonably expect to get from a hypothetical tenant. The Hon’ble Supreme Court further held that the annual value of o building whether lei out or self-occupied must be limited by measure of standard rent determinable under the relevant…

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

ITA 117/IND/2017[2011-12]Status: DisposedITAT Indore21 Nov 2022AY 2011-12

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

…. 272 to 2901 5.01 Your Honour, it is a settled law that the annual value of any house property should be governed by the standard rent or fair rent. The Hon'ble Apex Court in the case of Dewan Daulat Rai Kapoor vs. New Delhi Municipal Committee & Anr. (1980) 122 ITR 700 (SC) has held that 4Le actual rent, in normal circumstances, afford a reliable evidence of when and lord might reasonably expect to get from a hypothetical tenant. The Hon’ble Supreme Court further held that the annual value of o building whether lei out or self-occupied must be limited by measure of standard rent determinable under the relevant…

KRISHNA BUILD HOME PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD 4(2), JAIPUR, JAIPUR

ITA 143/JPR/2021[2011-2012]Status: DisposedITAT Jaipur29 Mar 2022AY 2011-2012

Bench: The Learned Ao, The Reassessment Proceeding Is Illegal, Bad In Law, Without Jurisdiction & Is Based On Wrong Facts & On Change Of Opinion & In Gross Violation Of Proviso To S. 147 Of The It Act, Which Says No Action Can Be Taken M/S. Krishna Build Home Pvt. Ltd., Jaipur.

For Appellant: Shri Vijay Goyal (CA)For Respondent: Ms Runi Pal (Addl. CIT)
Section 143(3)Section 147Section 23Section 23(5)Section 24

…Kaushik vs. CIT, 131 ITR 435 (SC), the Hon’ble Supreme Court has held that for determination of annual value standard rent should be the basis and the annual rent received by the landlord is not relevant. Further, in case of Deewan Daulat Rai Kapoor vs. NDMC, 122 ITR 700 (SC), the Hon’ble Supreme Court has again while deciding the issue of computation of rateable value of the property held that even if the standard rent was not fixed, the annual value of the building should be determined for the purpose of levy of house tax as per the provisions of Rent Control Act as the landlord cannot reasonably expect to rece…

KRISHNA BUILD HOME PRIVATE LIMITED,JAIPUR vs. ASST. COMMISSIONER OF INCOME TAX (HOLDING CHARGE OF ITO WARD 4(2)), JAIPUR

ITA 142/JPR/2021[2010-2011]Status: DisposedITAT Jaipur29 Mar 2022AY 2010-2011

Bench: The Learned Ao, The Reassessment Proceeding Is Illegal, Bad In Law, Without Jurisdiction & Is Based On Wrong Facts & On Change Of Opinion & In Gross Violation Of Proviso To S. 147 Of The It Act, Which Says No Action Can Be Taken M/S. Krishna Build Home Pvt. Ltd., Jaipur.

For Appellant: Shri Vijay Goyal (CA)For Respondent: Ms Runi Pal (Addl. CIT)
Section 143(3)Section 147Section 23Section 23(5)Section 24

…Kaushik vs. CIT, 131 ITR 435 (SC), the Hon’ble Supreme Court has held that for determination of annual value standard rent should be the basis and the annual rent received by the landlord is not relevant. Further, in case of Deewan Daulat Rai Kapoor vs. NDMC, 122 ITR 700 (SC), the Hon’ble Supreme Court has again while deciding the issue of computation of rateable value of the property held that even if the standard rent was not fixed, the annual value of the building should be determined for the purpose of levy of house tax as per the provisions of Rent Control Act as the landlord cannot reasonably expect to rece…

M/S FATEH HOMES PRIVATE LIMITED,CHANDIGARH vs. ITO WARD-1(4), CHANDIGARH

In the result, the appeal of the assessee is partly allowed

ITA 53/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh12 Oct 2021AY 2013-14
For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Smt.Meenakshi Vohra, Addl. CIT
Section 22Section 23

…ment with the same. In fact we find that it is settled law that the annual value of a property cannot exceed its standard rent as under rent control law where applicable, laid down by the apex court in the case of Daulatrai vs New Delhi Municipal Committee 122 ITR 700 (SC) and Sheila Kaushik vs CIT (1981)131 ITR 435(SC). And by virtue of clause (1)(b) to section 23, only if actual rent exceeds fair rent/standard rent, it shall be treated as annual value of property. A.Y. 2013-14 Page 10 of 12 12. Therefore there is no dispute with the proposition that for the purposes of determining the annual value of a…

JUBILIANT ENTERPRISES PVT. LTD.,MUMBAI vs. ACIT 3 (2)(1), MUMBAI

In the result, the appeal filed by the revenue is hereby dismissed

ITA 6578/MUM/2019[2006-07]Status: DisposedITAT Mumbai17 Jun 2021AY 2006-07

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6578/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2006-07) Jubiliant Enterprises Pvt. बिधम/ Acit-3(2)(1) Ltd. Aayakar Bhavan, Mumbai- Vs. 11-B, Mittal Tower, B-Wing, 400020. Free Press Journal Marg, Mumbai-400021. & आयकर अपील सं/ I.T.A. No.6048/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2006-07) Acit-3(2)(1) बिधम/ Jubiliant Enterprises Pvt. Room No.674, 6Th Floor, Ltd. Vs. Aayakar Bhavan, M. K. 11-B, Mittal Tower, B- Road, Mumbai-400020. Wing, Free Press Journal Marg, Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcj4688D (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Anuj Kisnadwala Revenue By: Shri Sunil Deshpande (Dr) सुनवाई की तारीख / Date Of Hearing: 01/04/2021 घोषणा की तारीख /Date Of Pronouncement: 17/06/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee As Well As Revenue Has Filed The Above Mentioned Appeals Against The Order Dated 18.07.2019 Passed By The Commissioner Of Income Tax (Appeals) -08, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2006-07. Ita Nos. 6578/M/2019 6048/M/2019 A.Y.2006-07

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Sunil Deshpande (DR)
Section 143(2)Section 147Section 14ASection 23(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.6578/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2006-07) Jubiliant Enterprises Pvt. बिधम/ ACIT-3(2)(1) Ltd. Aayakar Bhavan, Mumbai- Vs. 11-B, Mittal Tower, B-Wing, 400020. Free Press Journal Marg, Mumbai-400021. & आयकर अपील सं/ I.T.A. No.6048/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2006-07) ACIT-3(2)(1) बिधम/ Jubiliant Enterprises Pvt. Room No.674, 6th Floor, Ltd. Vs. Aayakar Bhavan, M. K. 11-B, Mittal Tower, B- Road, Mumbai-400020. Wing, Free Press Journal Marg, Mumbai-400021.…

INCOME TAX OFFICER, WARD-3-2, JAIPUR vs. SILVER SAND BUILDERS PVT. LTD., JAIPUR

In the result, all the three appeals of the revenue are dismissed

ITA 1242/JPR/2018[2010-11]Status: DisposedITAT Jaipur01 Aug 2019AY 2010-11
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Smt. Neena Jeph (JCIT) fu/kZkfjrh dh vksj ls@
Section 139(1)Section 143(3)Section 147

…Kaushik vs. CIT, 131 ITR 435 (SC), the Hon’ble Supreme Court has held that for determination of annual value standard rent should be the basis and the annual rent received by the landlord is not relevant. Further, in case of Deewan Daulat Rai Kapoor vs. NDMC, 122 ITR 700 (SC), the Hon’ble Supreme Court has again while deciding the issue of computation of rateable value of the property held that even if the standard rent was not fixed, the annual value of the building should be determined for the purpose of levy of house tax as per the provisions of Rent Control Act as the landlord cannot reasonably expect to rece…

INCOME TAX OFFICER, WARD-3-2, JAIPUR vs. SILVER SAND BUILDERS PVT. LTD., JAIPUR

In the result, all the three appeals of the revenue are dismissed

ITA 1241/JPR/2018[2009-10]Status: DisposedITAT Jaipur01 Aug 2019AY 2009-10
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Smt. Neena Jeph (JCIT) fu/kZkfjrh dh vksj ls@
Section 139(1)Section 143(3)Section 147

…Kaushik vs. CIT, 131 ITR 435 (SC), the Hon’ble Supreme Court has held that for determination of annual value standard rent should be the basis and the annual rent received by the landlord is not relevant. Further, in case of Deewan Daulat Rai Kapoor vs. NDMC, 122 ITR 700 (SC), the Hon’ble Supreme Court has again while deciding the issue of computation of rateable value of the property held that even if the standard rent was not fixed, the annual value of the building should be determined for the purpose of levy of house tax as per the provisions of Rent Control Act as the landlord cannot reasonably expect to rece…

INCOME TAX OFFICER, WARD-3-2, JAIPUR vs. SILVER SAND BUILDERS PVT. LTD., JAIPUR

In the result, all the three appeals of the revenue are dismissed

ITA 1240/JPR/2018[2008-09]Status: DisposedITAT Jaipur01 Aug 2019AY 2008-09
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Smt. Neena Jeph (JCIT) fu/kZkfjrh dh vksj ls@
Section 139(1)Section 143(3)Section 147

…Kaushik vs. CIT, 131 ITR 435 (SC), the Hon’ble Supreme Court has held that for determination of annual value standard rent should be the basis and the annual rent received by the landlord is not relevant. Further, in case of Deewan Daulat Rai Kapoor vs. NDMC, 122 ITR 700 (SC), the Hon’ble Supreme Court has again while deciding the issue of computation of rateable value of the property held that even if the standard rent was not fixed, the annual value of the building should be determined for the purpose of levy of house tax as per the provisions of Rent Control Act as the landlord cannot reasonably expect to rece…

MARINE CONTAINER SERVICES,MUMBAI vs. DCIT 12 (2), MUMBAI

In the result this ground of appeal is allowed for statistical

ITA 4158/MUM/2016[2011-12]Status: DisposedITAT Mumbai08 Aug 2018AY 2011-12

Bench: Shri B.R. Baskaran & Shri Pawan Singhm/S Marine Container Services, Dy.Cit, Circle-17(2), Room No. 123, 1St Floor, 71, World Trade Centre, Cuffe Parade, Vs. Aayakar Bhavan, M.K. Road, Mumbai-400005. Mumbai-20. Pan: Aaafm9838J Appellant Respondent Appellant By : Shri B.V. Jhaveri (Ar) Respondent By : Shri T.A. Khan (Dr) Date Of Hearing : 16.05.2018 Date Of Pronouncement : 08.08.2018 Order Under Section 254(1)Of Income Tax Act Per Pawan Singh;

For Appellant: Shri B.V. Jhaveri (AR)For Respondent: Shri T.A. Khan (DR)
Section 143(3)Section 23(1)(a)Section 253Section 254(1)

…ar gives an indication as to how the expression "the sum for which, the property might reasonably be expected to let from year to year" used in section 23(1)(a) hast to be interpreted. 19. In the case of Diwan Daulat Kappor Vs. New Delhi Municipal Committee, 122 ITR 700 (SC), the question before the Hon'ble Supreme Court was as to what should be the basis of determining the annual value for the purpose of levy of property tax. The expression "Annual Value" as defined in the Delhi Municipal Corporation Act, 1957 and Punjab Municipal Act, 1911 was "Gross annual rent at which such house of building may reasonably b…

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