ITO Vs. SMT SHEETAL KUMARI

JUDGEMENT

(1.) ALL these appeals have been filed by the revenue and having been heard together, are disposed of by means of a consolidated order. At the time of hearing, both the parties agreed and stated that the Tribunal be pleased to take up initially three appeals, which arose out of a consolidated order passed by the Commissioner (Appeals) for assessment years 1990 -91, 1992 -93 and 1994 -96, and these were ITA Nos. 1828, 1829 and 1830/Del/2002. The common ground raised by the revenue in all these three appeals runs as under :

(2.) COMING to the facts of the case, these are identical for assessment years 1990 -91 and 1992 -93 inasmuch as proceedings were originally initiated under section 147/148 and in response to the notices issued, the respondent filed returns showing nil income. The assessments came to be completed under section 143(3)/148 bringing to tax the compensation on accrual basis as disclosed by the assessed in a "note" given in the statement of income attached with the returns.

(3.) ON appeal to the Commissioner (Appeals), Jodhpur, the assessments were set aside and the assessing officer was asked to decide as to who was the actual owner of the rental income and further, he was to examine the assessed's stand that the said income was agricultural income and, Therefore, not taxable.