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TMI Blog2019 (4) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... is not receiving any rent amount but is receiving 1% of the total revenue earned by KHIL and does not get any fix amount as rent. These aspects are considered by the Tribunal. - INCOME TAX APPEAL NO.189 OF 2017 - - - Dated:- 23-4-2019 - AKIL KURESHI And SARANG V. KOTWAL, JJ. Mr. Akhileshwar Sharma for Appellant. Mr. Atul K. Jasani for Respondent. ORDER P. C. : 1. This Appeal is filed by the Revenue to challenge the Judgment of the Income Tax Appellate Tribunal. 2. The following questions are framed in the Appeal. (i) Whether on the facts and in circumstances of the case and in law, the ITAT was justified in treat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n facts and circumstances of each case. The learned counsel submits that the agreement has to be looked into. The business of the respondent is to run a hotel and the respondent has rented his premises wherein he was carrying on hotel business to another person. Such an income received by leasing the hotel has to be considered as an income form house property. The learned counsel relies on the judgment of Madras High Court in the case of Keyaram Hotels Pvt. Ltd. vs. Assistant Commissioner of Income Tax reported in [2008] 300 ITR 118 (Mad). According to the learned counsel, only because for the earlier year, said income was assessed as a business income, would be preclude the authorities to reexamine the agreement and arrive at an in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the decision in Income Tax Appeal No.203 of 2015 and connected Appeal. Without much ado, therefore, this Appeal also should have been dismissed. The learned Counsel for the Revenue, however, sought to raise additional questions of law which, according to him, were not answered by this Court in earlier Appeals. We have perused the proposed questions. These questions do not present any new facets of the matter arising out of the impugned Judgment of the Tribunal. These additional questions are merely in the nature of legal arguments. In our opinion, by merely framing additional contentions, giving them a title of additional questions of law, the Revenue cannot persuade us to ignore the earlier binding Judgment of the Court against which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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