Shyamal Kumar Sen, J. - (1.) The assessee is a director of M/s. Duncan Bros, and Co. Ltd. The assessment year involved in the case is 1982-83.
(2.) As per the terms of an agreement with M/s. Duncan Bros, and Co. Ltd., the assessee was entitled to rent-free accommodation. The assessee was occupying the premises No. 19, Belvedere Road, Calcutta-27.
(3.) The assessee explained in his letter dated March, 21, 1985, that he was a tenant in the said house. He was also a whole time director of M/s. Duncan Bros, and Co. Ltd., 31, Netaji Subhas Road, Calcutta. In accordance with the agreement with the said company, the assessee had to be provided with rent-free accommodation. Therefore, the said company, M/s. Duncan Bros, and Co. Ltd., paid rent on behalf of the assessee to the landlord of the said premises. The monthly rent was Rs. 1,900.;