- (1.) The question sought to be referred to us is as follows : "Whether, on the facts and in the circumstances of the Income-tax Appellate Tribunal was justified in allowing deductions on account of salary paid to night guard, sweeper and caretaker and certain electricity charges from gross rent received in computing house property income when the same are not allowable as deduction either under Section 23 or 24 of the Income-tax Act, 1961 ?"
(2.) Mr. Deb appearing for the Department explained that the deductions in regard to night guard, sweeper, caretaker and certain electricity charges could not be deducted if those were to be treated as deductions from income from house property. Mr. Deb has referred us to sections 23 and 24 of the Income-tax Act. He has also relied on certain dicta in the case of CIT v. Sreelekha Banerjee, whereby his submissions in regard to caretaker's expenses are fortified.
(3.) On behalf of the assessee it was pointed out that if the facts found by the Tribunal are taken as unassailable, as indeed those must be in any reference matter, the points of law regarding computation of income from house property and allowable deductions in that regard do not arise.;