TMI Blog2007 (1) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... der the head “income from house property” – Comm(A) & tribunal were justified in taking it as arrears of rent – so it is assessable u/s 5(1)(a) of IT Act – no question of law arise - I.T.A. NO 1184 TO1186 and 1191 OF 2006 - - - Dated:- 17-1-2007 - MADAN B. LOKUR and V.B.GPUTA JJ. JUDGMENT 1 V.B. GUPTA, J -- By this common Judgment, four appeals being ITA Nos. 1184/06, 1185/06, 1186/06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se is that he received the arrears of rent during the financial year 1999-2000 on account of arrears of rent for the period 1-4-94 to 31-3-99 which, in fact, was damages and mesne profits received by the appellant in the compromise settlement arrived in the suit filed by the appellant against the insurance company for vacating the premises. The same though measured in terms of arrears of rent was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not arrears of rent and as such the same cannot brought to tax under the head "income from house property". The tribunal failed to appreciate that rent not relating to the relevant previous years cannot form part of the annual rent for the previous year for determining the annual value of the property. The tribunal also failed to appreciate that Section 25(B) of the Income Tax Act did not apply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarificatory in nature. It only clarifies the position that if any arrears of rent are received in a subsequent year, the same will be taxed in the year of receipt. It is also contended that the case of CIT V Ms. Sadhna Chadha [2004]270 ITR 534 (Delhi in fact, support the case of the Department and not that of the appellant. 8. Appellant has placed on record copy of order dated 23.8.99 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found with the view taken by the appellate authorities below. Thus, the order of Tribunal does not give rise to a question of law, much less a substantial question of law, to fall within the limited purview of Section 260-A of the Income Tax Act, which is confined to entertaining only such appeals against the order which involves a substantial question of law. 12 . Accordingly, present appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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