TMI Blog1985 (11) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... n Singh son of Shri Ram Singh owns property No. 1/5B, situated atAsaf Ali Road,New Delhi. The ground floor and second floor of this house were in occupation of various tenants but the terrace floor was lying vacant and was in physical possession of the assessee. The assessee entered into an agreement with one Vinod Kumar Bansal son of Puranmal Bansal resident of 12-E, Kamla Nagar, New Delhi for lease of the terrace floor on the terms and conditions mentioned in lease deed made on 8-4-1984 appearing at pages 9 to 12 of the paper book. As per the terms of this lease deed, the lessor agreed to let out the terrace floor to the lessee for a term of five years to begin with. The lessee was entitled to make temporary structure on the above said te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace floor was, therefore, income from house property. It could not be treated as income from other sources. On the other hand, the learned departmental representative submitted that terrace is nothing but an open piece of land and if it is let out, the income therefrom can be taxed only as income from other sources and not as income from house property. He submitted that the concept of what is house can be had from the judgment of the Orissa High Court in the case of CWT v. K.B. Pradhan [1981] 130 ITR 393. It was submitted that keeping in view the concept of a house as described in this judgment, the claim of the assessee has to be rejected and as such there is no substance in the appeal of the assessee which may be dismissed. 6. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s an integral part of the building. The terrace floor of the demised premises before us has been leased out on specific terms and conditions contained in the lease deed dated8-4-1982and some of the terms and conditions of this covenant we have incorporated in this judgment above. From these conditions, it becomes clear that the lessee was also entitled to put up temporary structure on the terrace for proper use and occupation thereof. The income from such terrace floor, therefore, could not be termed as income from an open piece of land taxable as income under the head 'Income from other sources'. It is very clearly coming within the ambit of the meanings of the words 'annual value' envisaged in section 22. If that be so, the taxable income ..... X X X X Extracts X X X X X X X X Extracts X X X X
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