9911796707
TMI Blog1991 (8) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, the following two questions of law have been referred to this court : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal failed to take proper note of Clause VI of the deed of assignment dated September 3, 1966, and whether, on the facts and the circumstances of the case, the Tribunal was justified in holding that, M/s. Park Hotel (P) Ltd. was not the owner of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment of income from electricity charges under the head " Other sources ". The ground of appeal raised before the Tribunal was as under : " That the Commissioner of Income-tax (Appeals) erred in law as well as on facts in entertaining electricity charges as income from 'other sources' and changing it to as income from 'business' since that ground was not taken before the Income-tax Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecting Assistant Commissioner, in his direction under section 144B(4) for the assessment year 1980-81, has considered the assessee's contention that electricity charges realised from the parties should have been assessed as income from business and not as income from other sources. So, it is not correct to say that such ground was not raised before the Inspecting Assistant Commissioner even for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecline to answer this question and remand the matter to the Tribunal. The Tribunal shall decide the question afresh as to whether the electricity charges are assessable as business income or not. The Tribunal shall determine the nature and content of the receipt and, after giving the parties opportunity to adduce evidence, if any, shall dispose of the appeal on this issue. There will be no order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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