Ajit K.Sengupta, J. - (1.) At the instance of the assessee, the following question of law has been referred to this court under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1971-72 : "Whether the salary paid to the caretaker is an admissible deduction from the annual rent to determine the annual value of the property under Section 23 of the Income-tax Act, 1961 ?"
(2.) The facts shortly stated are that the assessee claimed deduction of Rs. 3,000 as her share of the expenditure towards the salary paid to the caretaker against the income from house property. The Income-tax Officer negatived this claim of the assessee.
(3.) The assessee appealed to the Appellate Assistant Commissioner who was of the opinion that engagement of a caretaker was necessary for the purpose of earning rent from the property and that the claim of the assessee was reasonable. He, therefore, directed the Income-tax Officer to allow the deduction claimed by the assessee.;