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TMI Blog1986 (6) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome of the assessee under the head house property instead of other sources." 2. While it is contended by Smt. Archana Ranjan, ld. departmental representative that the property situate at A-27, Naraina Industrial Area, Phase-II, New Delhi, having not been registered in the assessee's name, the income derived therefrom, irrespective of the nomenclature given to that income was not assessable as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed as 'income from commission'. According to him, cl. (5)(a) of the Perpetual Lease granted by the Delhi Administration provided that the assessee who was the lessee of the above named property stood forbidden from selling, transferring, assigning or in any way parting with the possession of the property for a period of 10 years from the commencement of the lease and it was only in order to get ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second party a commission of 1 per cent on total sales subject to a maximum amount of Rs. 2,075 and a minimum amount of Rs. 2,000 per month. The electricity connection of a certain specification was also to be provided by the assessee to the party of the first part in the above mentioned factory building. It was further provided in the Agreement that disputes, if any arising under the agreement w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose premises on commission basis. On account of this reason, we would not be able to accept the representation made by the ld. authorised counsel of the respondent that the income was assessable under the head 'income from house property'. 4. The decision of the Hon'ble Delhi High Court in the case of Sushil Ansal would not be applicable to the facts of the present case as we in fact find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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