Sir Shadilal & Sons. vs Commissioner Of Income Tax

Whether the tenant's covenant to maintain and keep premises in good condition constitutes 'undertaking to bear the cost of repairs' under Section 24(1)(i)(b) of the Income Tax Act 1961 --- Held Yes. Whether the assessee could claim additional repairs expenditure in reassessment proceedings under Section 147(a) --- Not decided as unnecessary. Whether reassessments were validly reopened under Section 147(a) --- Not reagitated before Supreme Court.