VISHWESHWAR SINGH Vs. COMMR OF INCOME TAX

JUDGEMENT

(1.) In this case the Income-tax Appellate Tribunal has submitted the following questions of law for the opinion of the High Court :

(2.) It was pointed out by Mr. Mazumdar on behalf of the assessee that there is a mistake in the form in which the first question has been framed. On the request of the parties I reframe the first question in the following manner :

(3.) Question No. 1 : This question relates to the assessment years 1946-47, 1947-48 and 1948-49. It appears that the assessee received ground rent from various tenants in respect of certain lands on which shop had been erected. The assessee split up the ground rent received from the tenants into two portions (1) for the floor area of the shops and (2) for the remaining area.