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TMI Blog2016 (10) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... r, what was status in the subsequent years. The crucial facts regarding temporary lull in the business are not available on record. The period of lease is also not known from the records available. Thus restore the issue to the file of the ld. CIT(A). Accordingly, this ground of appeal is allowed for statistical purposes only. Additions of various expenses disallowed - Held that:- Since, these issues can be decided only when the character of the rental income received on account of leasing out the pulverizer to M/s U.M.D.S.P. Ltd. is decided, as already restored back the issue to the file of the ld. CIT(A). Therefore, these grounds are also restored back to the file of the ld. CIT(A) for deciding the issues de novo. - ITA No. 436/JP/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the ld. CIT(A) has erred in deleting the addition of ₹ 4,82,593/- made by AO on account of disallowance of environment expenses. 3. Whether on the facts and in the circumstances of the case and in law the ld. CIT(A) has erred in deleting the addition of ₹ 3,35,268/- made by AO account of disallowance of dead rent expenses. 4. Whether on the facts and in the circumstances of the case and in law the ld. CIT(A) has erred in deleting the addition of ₹ 17,99,281/- made by AO account of disallowance of bonus expenses . 5. In ground No. 1 of appeal, the revenue has challenged the issue of holding the income of ₹ 60,00,000/- as income from business as against income from other sources assessed by the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hinery. Therefore, it cannot be assessed under the head business income . (b) The income from business and profession is being dealt with in section 28 of the I.T. Act and the case of the assessee is not found covered in the definition given in sec. 28. (c) The case of the assessee is neither covered under income from business or profession nor income from house property . Section 22 is confined to buildings or lands appurtenant thereto which may be conveniently called house property and in this case the asset of the assessee cannot be categorized as house property . (d) The income of the assessee is to be assessed under one the following heads. - Income from business or profession, - Income from house property or - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is nothing on the record, which suggests that the business was closed due to temporary lull. Since the pulverizer was leased out to M/s U.M.D.S.P. Ltd. for the same purpose, which the assessee was doing from the same machinery. Therefore, it is not established that there was a temporary lull in the business. Further, it is also not clear from the record for what period this pulverizer was leased out to M/s U.M.D.S.P. Ltd. Whether the lease was only for the year under consideration or for a longer period. Further, what was status in the subsequent years. The crucial facts regarding temporary lull in the business are not available on record. The period of lease is also not known from the records available. Considering all these fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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