{"id":105913,"date":"2002-08-28T00:00:00","date_gmt":"2002-08-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-tarapore-co-vs-the-commissioner-of-income-tax-on-28-august-2002"},"modified":"2014-08-08T19:43:35","modified_gmt":"2014-08-08T14:13:35","slug":"ms-tarapore-co-vs-the-commissioner-of-income-tax-on-28-august-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-tarapore-co-vs-the-commissioner-of-income-tax-on-28-august-2002","title":{"rendered":"M\/S.Tarapore &amp; Co vs The Commissioner Of Income-Tax on 28 August, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Tarapore &amp; Co vs The Commissioner Of Income-Tax on 28 August, 2002<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n In the High Court of Judicature at Madras\n\nDated: 28\/08\/2002\n\nCoram\n\nThe Honourable Mr.Justice R.Jayasimha Babu\nand\nThe Honourable Mr.Justice K.Raviraja Pandian\n\nTax Case No.596 of 1995 and Tax Case No.597 of 1995\n\n\nM\/s.Tarapore &amp; Co.,\nMadras.                         .....           Applicant\n\n-Vs-\n\nThe Commissioner of Income-tax,\nTamilnadu IV, Madras.           .....           Respondent\n\n\n        References made under Section 256(1) of the Income-tax  Act,  1961  by\nthe Income-tax  Appellate  Tribunal,  C  Bench,  Madras,  in  RAs.  No.592 and\n593\/Mds\/1992 in ITAs No.2059 &amp; 2060\/Mds\/1988 for the assessment  year  1980-81\nand 1981-82.\n\n!For Applicant  :       No appearance\n\nFor Respondent :       Mr.T.Ravikumar,\n                        Jr.  Standing Counsel for IT\n\n:JUDGMENT\n<\/pre>\n<p>(Judgment of the Court was delivered<br \/>\nby R.Jayasimha Babu, J.)<br \/>\n        The question referred to us at the instance of the assessee is,<br \/>\n        &#8220;Whether  on  the  facts  and  in  the  circumstances of the case, the<br \/>\nTribunal is right in law in holding that the receipts from service charges are<br \/>\nliable to be assessed as income from &#8220;other sources&#8221; and not income from house<br \/>\nproperty?&#8221;\n<\/p>\n<p>        2.  The assessee owned a plot known as &#8216;Dhun building&#8217; at Mount  Road,<br \/>\nMadras, which  had been let out and from which he realised rental income.  The<br \/>\nassessee also received certain sum from the tenants as service  charges  which<br \/>\nwere  not  regarded  as  part  of  rent,  but as representing the value of the<br \/>\nservices provided by the assessee to his tenants.  The assessee  claimed  that<br \/>\nthose  service  charges  also  should  be assessed under the head &#8216;income from<br \/>\nhouse property&#8217;.  It was not in dispute that it was only  the  amount  of  the<br \/>\nrent  received  by the assessee which was taken into account for computing the<br \/>\nannual value of the building for the purpose of levy of tax.\n<\/p>\n<p>        3.  The amount realised by the assessee towards  service  charges  was<br \/>\nassessed by the Income-tax Officer under the head &#8216;income from other sources&#8217;.<br \/>\nThe assessee&#8217;s appeal to the Commissioner was successful, but was short-lived.<br \/>\nThe Tribunal, on furt appeal, restored the order of the assessing officer.\n<\/p>\n<p>        4.   Section  22  of  the  Income-tax Act deals with income from house<br \/>\nproperty which is to be computed with reference to the  annual  value  of  the<br \/>\nproperty.  The mode of determining that annual value is set out in Section 23.<br \/>\nSection  23  (1)(a) deems annual value of the property to be the sum for which<br \/>\nthe property might reasonably be expected to let from year to  year.    Clause\n<\/p>\n<p>(b) deems the actual rent received or receivable by the owner to be the annual<br \/>\nvalue  if  that  sum  is  in  excess  of  the  sum  referred to in clause (a).<br \/>\nExplanation (1) to Section 2 3 defines &#8216;annual rent&#8217; for the purpose  of  that<br \/>\nsub section.  That explanation reads as under:<br \/>\nExplanation 1:  For the purpose of this sub-section &#8216;annual rent&#8217; means,\n<\/p>\n<p>        (a) in a case where the property is let through out the previous year,<br \/>\nthe  actual  rent received or receivable by the owner in respect of such year;<br \/>\nand\n<\/p>\n<p>        (b) in any other case the amount which bears the  same  proportion  to<br \/>\nthe  amount  of  the  actual rent, received or receivable by the owner for the<br \/>\nperiod for which the property is let, as the period of twelve months bears  to<br \/>\nsuch period.&#8221;\n<\/p>\n<p>        5.   The annual rent in case where the property is let through out the<br \/>\nyear is the actual rent received or receivable by the owner.  When the  amount<br \/>\nof  the  actual  rent received or receivable by the owner is known, that would<br \/>\nconstitute the basis for determining the annual value and  it  is  that  value<br \/>\nwhich  will  have  to  form  the  basis  for determining the income from house<br \/>\nproperty and for allowing the deduction from income from house property to the<br \/>\nextent permitted under the other provisions of the Act.\n<\/p>\n<p>        6.  In making such computations, there is no  room  for  adding  other<br \/>\namounts received by the owner of the building as representing the value of the<br \/>\nservice  charges rendered by him to his tenants as income from house property,<br \/>\nwhen neither the tenant nor the owner intended payment of such service charges<br \/>\nto be a part of rent payable  for  the  occupation  of  the  premises  by  the<br \/>\ntenants.\n<\/p>\n<p>        7.   The  question referred to us is answered in favour of the revenue<br \/>\nand against the assessee.\n<\/p>\n<p>(R.J.B.,J.) (K.R.P.,J.)<br \/>\nIndex :  Yes<\/p>\n<p>mf<\/p>\n<p>Copies to<\/p>\n<p>1.  The Assistant Registrar,<br \/>\nIncome-tax Appellate Tribunal,<br \/>\nRajaji Bhavan, Besant Nagar,<br \/>\nChennai 600 090.                (Five copies with records)<\/p>\n<p>2.  The Secretary,<br \/>\nCentral Board of Direct Taxes,<br \/>\nNew Delhi.              (Three copies)<\/p>\n<p>3.  The Commissioner of Income-tax,<br \/>\nTamil Nadu IV, Madras.\n<\/p>\n<p>4.  The Commissioner of Income-tax (Appeals III),<br \/>\nMadras 34.\n<\/p>\n<p>5.  The 9th Income-tax Officer,<br \/>\nCity Circle V, Madras 34.\n<\/p>\n<p>6.  The 1st Income-tax Officer,<br \/>\nCity Circle, Madras 34.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Tarapore &amp; Co vs The Commissioner Of Income-Tax on 28 August, 2002 In the High Court of Judicature at Madras Dated: 28\/08\/2002 Coram The Honourable Mr.Justice R.Jayasimha Babu and The Honourable Mr.Justice K.Raviraja Pandian Tax Case No.596 of 1995 and Tax Case No.597 of 1995 M\/s.Tarapore &amp; Co., Madras. &#8230;.. Applicant -Vs- [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-105913","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Tarapore &amp; Co vs The Commissioner Of Income-Tax on 28 August, 2002 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-tarapore-co-vs-the-commissioner-of-income-tax-on-28-august-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Tarapore &amp; 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