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TMI Blog1973 (5) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... : S. K. HAZRA., SABYASACHI MUKHERJEE. JUDGMENT SABYASACHI MUKHARJI J.-In this case the following question has been referred to us under section 66(1) of the Indian Income-tax Act, 1922: "Whether, on the facts and in the circumstances, the Tribunal was right in holding that the composite rent received by the assessee from its tenants should be split up and the amount attributable to the property only should be assessed under section 9(1) of the Indian Income-tax Act, 1922, while the amount attributable to the amenities provided by the assessee to the tenants should be assessed under section 12 of the said Act?" This question has been referred in respect of the assessment years 1958-59 and 1959-60, for which the corresponding previous y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the reminder of the said term of a rent of rupees eight thousand three hundred and sixty-eight and naye paise seventy-five per month, which rent shall at all times be inclusive of the occupier's share of the municipal taxes payable in respect of the demised premises (other than as is hereinafter specifically provided) and also all costs and charges incurred by the lessor including maintenance, cleaning and lighting of the lift, stairs and compound serving the demised premises which costs and charges are estimated at a lump sum of rupees two thousand and five hundred p.m. and shall be payable on or before the seventh of each and every month in respect of the month immediately preceding." The Appellate Assistant Commissioner held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... troversy; since the question referred to us is a limited one and since the Tribunal has not found the facts necessary for deciding whether the amount could be apportioned between section 10 and section 12 of the Act which seems to be, according to the aforesaid decisions of the Supreme Court, the appropriate heads under which the amount should be taxed, in our view, we should answer the question, in view of the facts found by the Tribunal in this case, in the affirmative and in favour of the assessee.
The question is, therefore, answered in the affirmative and in favour of the assessee. In the facts and circumstances of the case, each party will pay and bear its own costs.
HAZRA J.-I agree.
Question answered in the affirmative. X X X X Extracts X X X X X X X X Extracts X X X X
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