2008 (3) TMI 221

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..... delivered by K. Raviraja Pandian J. - These appeals are filed against the order of the Income-tax Appellate Tribunal "A" Bench, Chennai, dated June 22, 2007, in I. T. A. Nos. 2021, 2022, 2051 and 2052/Mds/2005 for the assessment years 2000-01 and 2001-02, respectively. 2. The common question of law formulated for entertainment of these appeals are as follows : "Whether, on the facts and circum .....

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..... ources. Both the Revenue and the assessee filed appeals to the Income-tax Appellate Tribunal. The Revenue filed an appeal contending that the amenity charges should also be treated as income from house property, while the assessee filed an appeal contending that the amenity charges should be treated as income from business. The Tribunal upheld the order of the Commissioner (Appeals) on this issue .....

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..... s no provision to add other amounts received by the owner of the building is representing the value of the service charges rendered by him to his tenants as income from house property. Hence the Tribunal was right in holding that the receipts from service charges were liable to be assessed as income from other sources and not income from house property." 5. Following the same, these appeals are d .....

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