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TMI Blog2006 (9) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... sable under the head 'Income from other sources' and not under the head 'Income from house property'?" The facts noticed by the Tribunal in the statement of case are: "The assessee is 'an HUF' which through two of its members by a lease deed dated March 2, 1982, leased out stacks at monthly rent of Rs. 30 per stack to the FCI. A copy of the lease deed was furnished by the Departmental Representative and it was pointed out that it is a pro forma in which the lease agreement is entered and there is omission in the pro forma to cut out the unnecessary word 'godown' occurring in several clauses. The clause I of the deed clearly states that the lessor, i.e., the assessee, had agreed to let and the lessee, i.e., the Food Corporation of India, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On a consideration of the rival submission, we find that the issue to be decided in this appeal is whether the open land having kutcha plinths or stacks could be considered to be land appurtenant to building within the meaning of section 22 of the Income-tax Act. For this purpose, we may consider the meaning to be assigned to the word 'appurtenant' used in the section. In ordinary English language 'appurtenant' means that which appertains and the word' appertains' means belonging to. In the context of house property, it will be land belonging to the house property. The other meanings of the word 'appurtenance' in the dictionary are' appendage' or 'accessory'. In the law dictionary of Mozley and Whitely at page 26 words 'appurtenance' or 'th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the religious education and welfare of his tenants, and the endowment of such church was called an endvowson appendant, i.e., to the minor. It is also a characteristic of properly appendant rights, that once they are disannexed, although for ever so short a time, from the principal hereditament, so as to become ingross, they can never become appendant again-Brown's Law Dictionary and Institute of the Whole Law, 1875 ed. pages 28-29. 'Appendant and appurtenant attached to be used to describe an accessory. Hereditament : annexed to a principal hereditament : appendants are naturally al1d originally annexed to the principal: appurtenances may arise at any time through express grant of prescription: Reader's Digest, Great Encyclopaedic Dicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered to be taxable by the Income-tax Officer under the head 'Income from other sources'. This being so, the claim of the assessee for fixed statutory deduction of 1/6th for repairs cannot also be upheld." We have heard learned counsel for the parties. The only contention raised on behalf of the assessee is that for the previous year, i.e, 1982-83, the contention of the assessee was accepted. It was also submitted that the land in question was adjacent to the residential house which was situated on about half acre of land and, therefore, the entire open land which was about 18 acres ought to have been taken as appurtenant land. We are unable to accept the submission made. It is clear from the statement of case that what was let out wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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