2009 (3) TMI 58

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..... ed Income Tax Reference No.39 of 2003 for Assessment Years 1983-84 to 1986-87 by raising the following question, which has been referred by the Tribunal under Section 256(1) of the Income-tax Act, 1961: "Whether, on the facts and circumstances of the case, the Appellate Tribunal is right in deciding that compensatory service charges cannot be included in the annual letting value?" In case of the .....

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..... to treat the alleged service charges as additional rent but to bring the same to tax under the head "income from other sources?" When the matter came up for hearing the Court had enquired of the learned counsel appearing for the applicant-revenue as to what has happened in case of other co-owners qua the same property, the dispute being in relation to the amount of service charges being brought t .....

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..... of the other two co-owners are concerned. Hence, without entering into merits of the controversy between the parties, the references are required to be disposed of only on the limited count of two of the four co-owners having been assessed separately under two different heads parity being required to be maintained. Accordingly, there is no infirmity in the impugned orders of the Tribunal and the q .....

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